| 瑞士地方政府间税收竞争研究 |
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| 引用本文： | 葛夕良.瑞士地方政府间税收竞争研究[J].财经论丛,2007(2):30-34. |
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| 作者姓名： | 葛夕良 |
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| 作者单位： | 浙江财经学院财政与公共管理学院,浙江,杭州,310018 |
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| 摘 要： | 国际财政学界普遍认为地方政府间税收竞争是一把双刃剑:一方面,适度的税收竞争有助于发展经济、限制政府规模无限制扩大等;另一方面,过度的税收竞争会导致地方政府财政收入明显下降,从而影响政府职能的有效履行。本文对瑞士的地方政府间税收竞争现状及其产生的后果进行了分析,并指出了其对我国当前进一步的财政分权以及我国地方政府间税收竞争模式构建的启示性意义。
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| 关 键 词： | 瑞士 地方政府间税收竞争 启示 |
| 文章编号： | 24188286 |
| 修稿时间： | 09 26 2006 12:00AM |
On Tax Competition among Local Governments in Switzerland |
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| GE Xi-liang.On Tax Competition among Local Governments in Switzerland[J].Collected Essays On Finance and Economics,2007(2):30-34. |
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| Authors: | GE Xi-liang |
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| Institution: | Public Finance and Administration School, Zhejiang University of Finance and Economics, Hangzhou 310018, China |
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| Abstract: | International fiscal communities believes that interlocal tax competition is a double - edged sword. The paper focuses on the status quo of interlocal tax competition and its consequences in Switzerland and points out its enlightening significance to our country in enlarging fiscal decentralization and constructing a new mode of interlocal tax competition. |
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| Keywords: | Switzerland interlocal tax competition enlightening significance |
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