A Comparative Study of Model-building for International Tax Com petition

国际税收竞争作为经济全球化下国家间税收关系的一个重要方面与表现形式,既必须从政策分析角度加以把握,还可通过模型构建来加深理解。本文介绍了近年来国外税收理论界关于国际税收竞争模型构建的最新动态,在对主要代表作进行简要归纳、比较与评析的基础上,较全面地把握了理论界前沿研究成果的发展脉络,同时提出了今后在理论研究与政策启示方面的一些建议。International tax competition as an economic phenomenon should be analyzed from both policy perspective and model building. This paper gives a brief literature review for the current development in model-building for international tax competition. On the basis of a comparative study, this paper attempts to catch the main arguments and methodology of the existing research and puts forward some suggestions for both theoretical analysis and policy implications