| 论集群经济中的税收竞争效应 |
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| 引用本文： | 孙敏.论集群经济中的税收竞争效应[J].财经研究,2005,31(9):17-26. |
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| 作者姓名： | 孙敏 |
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| 作者单位： | 上海财经大学,公共经济与管理学院,上海,200433 |
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| 摘 要： | 文章首先简单回顾标准/经典国际税收竞争模型的主要内容,然后引入集群经济这一新的经济概念,对集群经济下国际税收竞争模型及其结果进行重新审视,得出的结论是集群经济中的政府倾向于对企业进行补贴,而当存在集群经济的地区与不存在集群经济的地区展开税收竞争时,均衡状态下前者的税率将高于后者.结合我国的实际情况,文章最后提出了集群经济中政府参与税收竞争的一些政策建议.
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| 关 键 词： | 集群经济 国际税收竞争 税收协调 帕累托改进 |
| 文章编号： | 1001-9952（2005）09-0017-10 |
| 收稿时间： | 2005-06-18 |
| 修稿时间： | 2005年6月18日 |
On the Effect of Tax Competition in Agglomeration Economy |
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| SUN Min.On the Effect of Tax Competition in Agglomeration Economy[J].The Study of Finance and Economics,2005,31(9):17-26. |
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| Authors: | SUN Min |
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| Abstract: | The article first briefly reviews the content of the standard/ classic international tax competition model, and then relaxes its basic assumption of perfect-competition market by introducing agglomeration economy so as to make a new analysis of the model. The conclusion is that the government is inclined to subsidize enterprises in agglomeration economy and the tax rate of the location with agglomeration is higher than that without agglomeration under tax equilibrium. As far as our country is concerned, the article finally brings forward some policy suggestions for goverment to participate in the tax competition. |
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| Keywords: | agglomeration economy international tax competition tax harmonization Pareto improvement |
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