Research on International Tax Competition

Author: Deng Liping
Publisher:
Publish Date: 2004-06-01
Features: The innovation of this book lies in: First, it systematically studies the development of Western international tax competition theory, summarizes and analyzes the research directions and analytical frameworks of this theoretical system, and comparatively thoroughly analyzes the differences among various international tax competition models in terms of assumptions, research methods, and research conclusions. Second, the book examines international tax competition from a new perspective, proposes the concept of strategic international tax competition, and investigates the optimal capital tax and tax system design when a country uses international tax competition as a competitiveness strategy. Third, the research of this book integrates theoretical perspectives from political economy, international economics, and public economics, analyzing international tax competition issues through interdisciplinary synthesis, expanding the research fields of related disciplines. Fourth, the book combines Western international tax competition theory to analyze the effectiveness of China's tax incentive policies and proposes China's strategy for participating in international tax competition, which is a new approach to studying China's foreign-related tax relations.