Study On Intergovernmental Tax Competition

â… Since the middle and the second half of the 20th century, intergovernmental tax competition has increasingly upgraded with international tax competition becoming more and more fierce. Under the guidance of his tutor, the writer discusses the basic theories of China's intergovernmental tax competition, gives a concrete analysis of factor flow and tax revenue flow resulting from intergovernmental tax competition, and puts forth relevant measures based on the efficiency analysis to improve the efficiency of intergovernmental tax competition.â…¡This dissertation consists of an introduction and six chapters with about 120,000 Chinese characters.The introduction presents the background of the writing, the scope of the research, summary and reviews, the approach of study, the structure, the main conclusion, the innovations and the limitations of the dissertation.Chapter one: The general theories of intergovernmental tax competition. Starting from the analysis of intergovernmental competition, this chapter discusses the definitions, classification, forming and developing process of intergovernmental tax competition.Chapter two: Theoretical basis of intergovernmental tax competition. Firstly, this chapter puts forward the taxation market theory, analyzing the formation of market power and the behavior features of each participant of taxation market. Secondly, it analyses the influence of fiscal decentralization on intergovernmental tax competition, and how governments of all levels use fiscal decentralization to get their independent interest and competitive competence which forms the universal intergovernmental tax competition. Thirdly, it explores the instructive significance of some related theories, i.e. the general adjusting and controlling theory of taxation, non-market decision theory of public choice and institutional competition of evolutionism, on the analysis of the intergovernmental tax competition. Chapter three: Intergovernmental tax competition and factor flow. The primary purpose of intergovernmental tax competition is to promote the flow of factors, i.e. capital, labor and technology. This chapter firstly analyses the capital flow, and then the labor flow and development. At last it analyses the flow and innovation of science and technology under the intergovernmental tax competition.Chapter four: Intergovernmental tax competition and the tax revenue flow. Intergovernmental tax competition focuses not only on the essential factors of production, but also on the tax revenue itself, which is generated by the combination of factors of production. Firstly, governments of all levels fight for tax revenue by means of tax legislation, which includes narrow sense of tax legislation, the adjustment of the tax assignment rules and the transfer payment system. These aspects have influenced tax revenue and its flow at all levels at different rate. The adjustment of tax assignment rules and transfer payment system are the main contents. Secondly, they fight for tax revenue by means of taxation levy and managerial activity. Because of the dominance of the administrative power in China, governments of all levels fight for tax revenue by means of massive tax levy activities. On one hand, they snatch tax revenue of other districts by seizing the tax levy and managerial power. On the other hand, they fight for tax revenue of other districts indirectly through exporting tax burden to lower its own.Chapter five: Effectiveness analysis of intergovernmental tax competition. The social and economic effects of the intergovernmental tax competition consist of general effect and special effect. The former will not change significantly with the difference of a country's political and economical system. The latter means that the competition facilitates the institution evolution.Chapter six: Intergovernmental tax competition and tax coordination. Nowadays there still exist some factors, which affect the effectiveness of intergovernmental tax competition in China. It justi...