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.     

浅析耐侯钢的现状及技术发展

对耐候钢的发展进行了综合评述.详细介绍了耐侯钢的耐腐蚀机理,以及在生产过程中应注意的相关问题,并对现今我国耐侯钢相关企业的生产作了较全面的介绍.     

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.     

Some results on optimality in models with heteroscedastic errors from partial optimum designs

This paper studies optimum designs for linear models when the errors are heteroscedastic. Sufficient conditions are given in order to obtainD-, A- andE-optimum designs for a complete regression model from partial optimum designs for some sub-parameters. A result about optimality for a complete model from the optimality for the submodels is included. Supported by Junta de Andalucía, research group FQM244.     

A “brer rabbit” case for reverse mandated benefits

Reverse mandated benefits is a government-mandated policy that requires employees to provide their employers with benefits that workers would not provide otherwise. Of course, only those benefits would be mandated that are worth more to employers than they cost, as determined by political authorities. My case for such a policy argues that it is at least as sensible as policies mandating that employers provide benefits to their employees that would not be provided otherwise.     

论网络资源“电子期刊化”的可持续发展——河北省网络新闻媒介融合发展策略之一

根据对中国电子期刊发展的现状以及河北网络新闻媒体进行电子期刊化发展中的内外部环境、存在的壁垒及对策的分析，并结合电子期刊网上随机抽样调查，探讨网络资源电子期刊化的可持续发展。认为电子期刊已经成为网络新的生力军和新的经济增长点，河北省网络新闻媒体“电子期刊化”发展具有丰富的新闻资源、人力资源和品牌资源，努力突破自身的行业壁垒和技术壁垒，以开放的思想，整合各种资源发行具有河北地方特色的电子期刊，将成为河北网络新闻媒介新的起跑点和新的经济增长点优势。