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international tax competition (literature review (Classical theoretical…
international tax competition
literature review
concepts/ theories
what is the international tax competition
Classical theoretical framework/ models
Tiebout 1956 --the first tax competition model
公共选择学派
governments are leviathan(巨兽）政府是非善意的，税收竞争回减少浪费， 增加公共支出，提高福利水平（有益）
古典经济理论
governments are benevolent (善良的）追求居民福利最大化，税收竞争会导致效率损失（有害）
Edwards, Keen 1996 ; Rauscher, 1998
现实是政府和官员既考虑居民福利也考虑自身利益--取决于善与恶的权重
Classical school’s thought of taxation
Beginning with William Petty, developed by Adam Smith, and ended with David Ricardo's taxation thought---- Any tax has a tendency to reduce the ability to accumulate capital. Governments are benevolent, they are willing to maximize the welfare of the residents, and tax competition can result in a loss of efficiency (harmful)
influences
opportunities
challenges
to companies
to government
current development
how to define the optimal taxation standards
efficiency
Psreto Optimality
production optimum
top-level optimum
exchange optimum
fairness
关贸总协定--关税税率减让
世界性协调
世贸组织
避免商品国际
重复征税
关税壁垒
发达国家-发展中国家
different countries' situation
further research orientations
introduction
what is the international tax competition?/concepts
what other researchers have studied
what we have known
what we are going to do about this topic/ methods
why choose this topic? / the importance /motivaations
structures of the research
method
case study
developing country--China
polices
增值税，营改增
营业税，新增低税率
消费税
企业所得税
个人所得税
税制影响国际税收竞争的原因
重复征税降低竞争力
出口退税的低效影响企业扩大再生产
the influences of the reform
positive
negative
developed country --the USA
特朗普税改
美国减税法案（BEAT，公司所得税税率35%减到21%，采用属地征税制度））
美国的税收体系
what enforce the USA. choose to go on a tax reform
what influences bring from the international tax competition to the USA.
what has changed after the reform
evidence from the data
data analysis
tax increase and macro tax burden level
(GDP)税收增幅和宏观税负水平
Links between taxes and economic growth : some empirical evidence. from Marsden, Keith
findings+discussion
宏观税负对经济增长的关系（负相关？）
政府对税收竞争的态度
how to meet challenges of the tax competition, transferring challenges to opportunities （Consider national conditions）
to developed countries
to developing countries
the differences challenges/situation between the developed and developing countries when they facing tax competition
For countries with different levels of development, which tax system is most suitable for the current tax competition environment/ what kinds of tax reform is good for a country's development
what further research is needed?
abstract
background
methods/ principal activities
purposes
results
conclusion
conclusion