| 转轨制国家国内横向资本税竞争的模型分析 |
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| 引用本文： | 葛夕良.转轨制国家国内横向资本税竞争的模型分析[J].财经论丛,2006(1):6-12. |
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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： | 本文分析了转轨制国家国内地方政府间的资本税竞争,认为一定条件下的地方政府间资本税竞争可以在一定程度上提高全国居民的福利水平;不过,经济转轨初期的各地方政府似乎更愿意采取协同一致的税收政策,因为实行这样的税收政策对地方政府的自身利益较为有利。
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| 关 键 词： | 转轨制国家 国内横向资本税竞争 模型 地方政府 |
| 文章编号： | 1004-4892（2006）01-0006-07 |
| 收稿时间： | 09 28 2005 12:00AM |
| 修稿时间： | 2005-09-28 |
On a Model Analysis of Domestic Horizontal Capital Tax Competition in Transitional Economies |
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| GE Xi-liang.On a Model Analysis of Domestic Horizontal Capital Tax Competition in Transitional Economies[J].Collected Essays On Finance and Economics,2006(1):6-12. |
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| Authors: | GE Xi-liang |
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| Institution: | Public Finance and Administration School, Zhejiang University of Finance and Economics, Hargzhou 310018, China |
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| Abstract: | This paper is about a model analysis of domestic capital tax competition in transitional economies. The analysis concludes that domestic horizontal capital tax competition in transitional countries under some conditions helps enhance welfare of all residents of a country, but it seems that the local governments are inclined to take coordinated tax policies, for it is beneficial to the private benefits. |
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| Keywords: | transitional economies domestic horizontal capital tax competition model local government |
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