| 我国地方税收竞争的博弈分析及其政策启示 |
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| 引用本文： | 杨伊.我国地方税收竞争的博弈分析及其政策启示[J].江西教育学院学报,2007,28(1):25-29. |
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| 作者姓名： | 杨伊 |
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| 作者单位： | 南昌大学经济与管理学院,江西南昌,330047 |
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| 基金项目： | 南昌大学2005年度人文社会科学研究项目:我国地方税收竞争实证研究及其政策启示,编号:Z03287 |
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| 摘 要： | 改革开放以后,随着经济的快速增长和结构的不断调整,我国政治经济制度急需实现转型,财政分权的程度不断深化,地区间经济竞争也日趋加剧。这一切都使有效的政府间税收竞争成为现实需要。文章运用一系列实证研究的方法来论证如何构建一种充分发挥地方税收竞争有效性的秩序框架,并在此基础上提出一些政策建议。
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| 关 键 词： | 税收竞争 实证研究 政策启示 |
| 文章编号： | 1005-3638(2007)01-0025-05 |
| 修稿时间： | 2006年9月12日 |
Game Theoretical Analysis on the Local Tax Competition in China and Its Enlightenment in Policy |
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| YANG Yi.Game Theoretical Analysis on the Local Tax Competition in China and Its Enlightenment in Policy[J].Journal of Jiangxi Institute of Education,2007,28(1):25-29. |
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| Authors: | YANG Yi |
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| Abstract: | After reform and opening up,our politics and economics system urgently needs to realize reform,the degree of division of power in financial system continuously deepens and economic competition among regions is sharpening day by day along with fast growing of economy and constantly adjusting of structure.All the factors enable effective tax competition among governments to become realistic needs.The thesis applies a series of methods of positive research to prove how to set up an orderly framework to bring the effectiveness of local tax competition into full play and offers some suggestions in policy on what has already been discussed. |
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| Keywords: | tax competition positive research enlightenment in policy |
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