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关于我国税收竞争特征的理论分析 被引量:9

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摘要 关于税收竞争的研究,一般都是建立存税收外部性理论上的。不过.国外的税收外部性理论.通常都以地方财政拥有一定的税收权限(税种的设立、税率的凋整等)为前提.由于我国的地方财政不具有税收立法权.曾有人认为在我同不存在税收竞争.从而税收外部性理论不适合我国的国情.
作者 张忠任
出处 《财政研究》 CSSCI 北大核心 2012年第1期28-31,共4页 Public Finance Research
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