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.     

文化视角处理隐喻翻译的技巧

隐喻所包含的不同文化背景和文化内涵对翻译的影响不可以一言概括之,中西方学者在隐喻翻译方面的见解既有共识也有分歧,但既然翻译的初衷是交流不同文化中本来存在的东西,那么在隐喻翻译中还是提倡采用外国化的处理方式保留它本来文化中的内涵。本文从文化的视角分析隐喻的翻译技巧。     

李代数上的微分代数

通过在李代数的普遍包络代数上定义微分算子,讨论了一些性质;根据微分代数的定义和普遍包络代数的结构,给出了李代数上微分代数的结构,且利用基本的代数知识得到了2个定理,3个命题.     

氨基酸分析的新方法——积分脉冲安培检测-高效阴离子交换色谱法

介绍一种新型氨基酸分析方法——采用积分脉冲安培检测的高效阴离子交换色谱法(HPIC-IPAD) 对氨基酸的阴离子交换色谱分离和积分脉;中安培检测进行了较详细的讨论 对方法的应用做了简要介绍。该方法与其它方法比较,无须进行柱后或柱前衍生反应,对氨基酸可以直接进行分析,灵敏度较高 大多数氨基酸的检测限小于1pmol,线性范围可以达到3个数量级以上。     

非言语行为对外语课堂教学的影响及启示

非言语行为是人际交流的一种重要形式,它通常与言语交际结合进行,传递一定的信息,帮助人际的心理沟通。文章从身体行为和声音行为两个方面分析非言语行为对课堂教学的影响,阐述了非言语行为对外语课堂教学的积极作用,指出非言语行为不仅可以增强言语交际的力度,而且能弥补言语交际的不足,以达到言语交际难以取得的效果。     

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.     

公共行政道德建设浅析

实现以德治国,提升整个社会的道德水准,只有加快以限权为中心的政府体制改革,改变政府的不道德作为,推进行政道德的法制化建设,加强行政人员的思想道德教育,建立道德的社会惩戒机制,把道德考核作为职务晋升的重要依据,才能实现高度的政治文明、精神文明和物质文明。