浅论税收竞争  

On the Tax Competition

作　　者：王志刚[1] 

机构地区：[1]北京市丰台区财政局预算科,北京100073

出　　处：《税务与经济》2001年第5期1-3,共3页Taxation and Economy

摘　　要：税收竞争的产生源于辖区政府为最大化提供公共物品而引致的收入最大化行为与居民的“搭便车”行为和理性行为双方的冲突 ,是辖区政府的一种必然化行为。税收竞争是一把双刃剑 ;它是在特定的财政体制背景下进行的 ,与财政体制密切相关 ;The tax competition is caused by the conflict between the government of the administrative district and its residents,and it is an unavoidable act for the government of the administrative district.The tax competition is carried out under the special conditions of financial system,and it is linked closely with the financial system.So the externalism of the tax competition must be corrected with some approaches.

关 键 词：税收竞争 公共物品 财政体制 辖区政府 税收价格 

分 类 号：F810.42[经济管理—财政学]