摘要
税收竞争的产生源于辖区政府为最大化提供公共物品而引致的收入最大化行为与居民的“搭便车”行为的理性行为双方的冲突。它是一把双刃的剑，从居民的角度出发，税收竞争可以限制辖区政府对公共权力的滥用，导致政府剩余趋近于零，从而增进居民的效用；从辖区的角度出发，税收竞争会吸引其他辖区资源的流入，从而促进本辖区经济实力的增长。不过，税收竞争本身也有负效用，必须采取一定方式矫正其外部性。
The Tax Competition is due to the conflict between the area under the government's jurisdiction and residents. From the angles of residents, the tax competition can limit the government to abuse the public rights and can improve residents' effectiveness, from the angles of the area under the government jurisdiction, the tax competition can draw the resources of other areas into his, which can improve the economic growth of his own. But the tax competition also has its negative effects, some measures should be taken to perfect it.
出处
《税务与经济》
北大核心
2000年第2期12-14,共3页
Taxation and Economy
关键词
税收竞争
纳税者剩余
政策剩余
输出税负
tax competition
surplus from tax payers
surplus from the government
export tax burdens
