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.     

关于中期财务报告中一体观与独立观运用的几点认识

本文阐述了独立观与一体观在编制中期财务报告中的有关理论基础,并在此基础上讨论了独立观与一体观在中期确认和计量中的比较及其在编制利润表中的差异。     

浅析高校教师职称评审中存在的问题及其对策

专业技术职务评审是目前对高等学校教师的学术水平、工作能力、工作业绩的综合测试方式之一,也是对知识和教师的尊重以及对教师复杂劳动的肯定,它关系到学校每位教师的切身利益。目前,高等学校在职称评审中还存在着一些问题。本文对职称评审中存在的问题进行了分析,并提出了解决问题的对策和建议。     

隐喻的语义认知

过去隐喻只被看作是一种修辞手段 ,当代的隐喻学家提出隐喻不仅是语言自身的问题 ,而且广泛存在与人们的思维当中 ,可以说隐喻无处不在。本文就隐喻的多种表现形式 ,阐释隐喻的多种语义特征     

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.     

合理使用会计电算化系统中的自动转账功能

对于只有总账系统和报表系统的小规模企业,合理使用自动转账功能可以方便快捷实现期末转账,该文详细介绍了用友财务软件中的3种自动转账类型及高效使用该功能的要求.