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Effects On Competition Among Tax Systems

Posted on:2006-03-17Degree:DoctorType:Dissertation
Country:ChinaCandidate:Y Y JiangFull Text:PDF
GTID:1116360155460496Subject:World economy
Abstract/Summary:PDF Full Text Request
The taxation models in the study of the tax competition are usually based on economic meanings, other than on tax acts, in addition, many studies about the tax competition focus on the different tax rates, so that the conclusions of these studies are similar and simple, the policies which put forward are hardly practiced. This is a reason that why the tax competition theories develop slowly and the government often ignores their advices. However, if the tax models are built according to the tax acts, maybe, it will get different and more detailed results. Consider this, the taxation models according to different tax acts are built in this paper, that is, the tax competition study is expanded from the tax rate competition to the tax system competition. In order to get enough taxation models for compare and easy to validate the conclusions, the taxation acts fore-and-aft 1994 when the China tax system reform are selected and the taxation models are built correspondingly (Chapter 6).It indicates that the conclusion is different when the studies focus on tax system other than on tax rate, which gets rid of the flat economic language such as efficiency and welfare , it becomes more detailed and practicable. It shows that the tax competition can affect the quality of FDI (Chapter 7), promote technology development (Chapter 7), change the structure of commodity import and export (Chapter 8, Chapter 9).The former tax competition studies is generalized in Chapter 0, the necessary basic concepts and theories are arranged in Chapter 1 to Chapter 3, the primary theories on international tax competition is integrated and put on Chapter 4, the China tax system is introduce on Chapter 5, the taxation models according to different tax act are built on Chapter 6.
Keywords/Search Tags:Tax Competition, Tax Act, Taxation Model
PDF Full Text Request
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