International Tax Competition: A Case for International Cooperation in Globalization

The liberalization of international financial flows and foreign direct investment has induced countries to use diverse measures to attract inflow of foreign capital and foreign direct investment, which is expected to have a positive effect on the growth of GDP and thus a positive effect on social welfare. Tax exemption, reduction of tax rate, tax holiday, or diverse subsidies are some of the most important measures used. In this paper we study international tax cooperation, i.e., countries change and especially reduce tax rate for corporate income or for asset revenues to attract inflow of foreign direct investment. Both theoretical and empirical studies have shown the sensibility of foreign direct investment decision with respect to tax rate differences between home countries and host countries. In general, more inflow of foreign direct investment can be expected if the tax rate of the home country is lower than that of foreign countries. This is the main reason for international tax cooperation. In this paper we propose a simple model to prove the sub-optimal Nash non cooperative solution in a two-country tax-competition game. The model shows that international tax cooperation can improve welfare of the participating countries. How to reach a cooperative solution for an international tax competition game (ITCG) is therefore an important issue for further discussions and studies. International institutions can play a crucial role to reach international tax cooperation or international tax harmonization.     

企业年金纠纷属于劳动争议

案情简介原告江某等26人原系某免税公司(原属国有企业,现已改制)员工。该公司于2000年9月1日制定了《企业年金方案》,规定企业年金(即补充养老保险)与公司的经济效益挂钩,实施范围为具有本市户籍的在职员工,还规定了企业年金的具体缴费办法,方案从即日起开始实施。2001年1月20日,市社保局批复同意该方案。免税公司陆续为50多名高层管理人员办理了参加企业年金手续,并补缴了1997年1月至2000年8月的企业年金所需费用。免税公司没有为普通     

Statistical consulting

The paper and the special issue focus on the activity of statistical consulting and its varieties. This includes academic consulting, consulting to and in industry as well as statistics in public media.     

提高大学生课堂昕课兴趣的探讨与实践

课堂教学由教师和学生组成,教师与学生默契配合是调动学生学习积极性的重要因素。丰富的教学内容,生动活泼的讲课节律,活跃的课堂气氛,科学的考试方法等,均影响着学生的听课兴趣。     

隐语研究的认知语用学视角

前人对隐语进行了大量的、多学科的研究,但是从对隐语的研究总况和现代语言学研究的发展趋势来看,从认知语用学角度对隐语进行的研究将是崭新的视角,这一研究新视角的引入不仅是必要的,也是可行的。本文首先对隐语进行简单的说明,再对认知语用学研究视角的必要性和可行性分别进行分析和说明。