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论文作者:英语论文论文属性:课程作业 Coursework登出时间:2014-08-26编辑:yangcheng点击率:18684
论文字数:5313论文编号:org201408242253454005语种:英语 English地区:澳大利亚价格:免费论文
关键词:全球税收体制优势和劣势tax regime国际税收竞争贸易紧缩投资壁垒
摘要:这篇作业试图定义“国际税收竞争”,并分析这一新的全球税收体制的优点和弱点。各经济体正在通过全球化的整合到一个单一的单位。在这些整合背后的基本原因是增加了投资和贸易流动,提高了劳动力的流动性,和增强的技术转让能力。这一趋势的增强是通过金融市场自由运行,贸易紧缩和投资壁垒以及减少了互动合作以及旅游行业的成本。
The need for tax reforms is again necessitated by the latest threats by firms like Stanley Works to reincorporate abroad. The reason behind is higher corporate tax rate in U. S. as compared to other nations and complexity of the tax code. There is a need to reform the tax structure on the part of policymakers.
Tiebout’s Theory
In 1956, economist Charles Tiebout observed the provision of services by local governments. He examined that there is an overall welfare of the country as a result of competition among local governments for mobile residents. The governments were required to adapt expenditure and tax rates to meet local requirements and reduce mobility of residents. The jurisdictions were chosen by individuals on the basis of pubic goods relative to local tax levels. For instance, residents that desire well-financed public schools may choose to reside in nations with higher property taxes. Other people may chose some other areas with lower taxes and more-limited government services.
The competition amongst governments is similar to market competition for goods and services. Product efficiency is enhanced by market competition. Similarly, government efficiency is increased by tax competition. And due to global integration, tax competition among governments of various countries is quite familiar with the competition among local governments.
There are many economic benefits arising from lowering of tax-rate which indicate that tax competition is not a win-win situation for a specific nation or the entire world. When an economy goes for a better tax system so as to enhance growth, it is followed by other countries which subsequently results in increase in global investment and production. For instance, the round of income tax reductions following American tax reforms in 1986. In the pursuit to achieve own goals, in the long run all economies end up better off.
The tax competition is supposed to provide “global welfare” –the cost of which is based on the way tax variances change the share of countries in an hypothetical permanent sum of capital. But economies having income tax rates have to undergo more serious welfare costs.
“Dead-weight losses” are a resu本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。