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.     

战后日本海外直接投资的发展趋势

日本政府和企业在对战后影响日本海外直接投资的积极因素和消极因素的权衡中寻求其发展。战后日本海外直接投资的发展趋势是 :将加大海外直接投资的规模 ,增加对制造业的投资 ;将加强对亚洲市场的开发 ,特别将会对亚洲第二层次的国家和地区———东南亚联盟和中国沿海地区增加投资。在产业结构调整方面 ,将注重实物经济的投资 ,大企业的研究与开发也呈现出向亚洲国家和地区转移的趋势。     

劳动力密集地区非均衡流动——对河南省固始县劳动力流动及县域经济发展的调查

在劳动力密集的河南省,大量输出劳动力可以迅速促进当地经济的发展和人民生活水平的提高,但人们往往忽视从长远看过量输出导致的非均衡流动却可能束缚输出地经济的发展,笔者通过对河南省信阳市固始县为期13天的调研,对这一问题进行了研究。本文描述了劳动力的大量输出对当地经济发展的促进,着重分析了当地劳动力流动的原因,并分析了非均衡流动给当地经济未来发展带来的三个问题。文章将在前半部分从劳动力流动的环境动力和劳动力流动去向的角度,结合劳动力流动的相关理论,对谷围村劳动力流动情况进行分析,并用"吸出模型"解释劳动力非均衡流动带来的问题和产生的原因。文章后半部分从劳动力大量输出对当地县域经济影响的角度分析了在劳动力密集的固始县企业招工难且劳动力成本高于外地的奇怪现象。最后,文章对固始县为实现劳动力均衡流动而采取的措施进行了研究,总结出劳动力过量输出地区的经济发展模式即"固始模式",并对该模式进行了分析。     

FDI、要素成本与东道国产业发展

论题拓展了James R Markusen（1997）的基本模型，重点纳入外商直接投资进入东道国对其要素市场的影响，分析了FDI与东道国产业的关联效应以及在要素市场的竞争效应对东道国产业发展的影响。外商直接投资将通过关联效应和要素市场的竞争对东道国产业发展产生一个动态二阶段影响过程：在初始阶段外商直接投资的进入将引导东道国发展最终消费品产业，从而促进产业结构变动；但在东道国产业发展到一定阶段后外商直接投资与东道国产业在要素市场的竞争加剧将阻碍东道国产业发展。     

农村剩余劳动力档案管理信息系统初探

实现农村劳动力的有效转移 ,需要宏观政策的引导 ,更需要微观措施的落实。本文提出建立档案式管理的诚信打工用工管理服务机制 ,既是微观管理措施的设计 ,也是宏观方针策略的探讨 ,寻求宏观政策与微观措施的有机结合 ,充分发挥宏观与微观的整合功能 ,促进农村剩余劳动力的有效转移     

促进我国企业海外能源投资的国际法层面探析

分析了当前我国企业海外能源投资所面临的国际法制困境，指出我国政府应积极行动，力求与国外签订有利于我国企业海外能源投资的能源合作双边协定，并参与区域性及全球性有关国际投资、能源合作规则的制定，从而为企业海外能源投资营造有利的国际法制环境。     

Forced to work and liberated from work

The work-welfare nexus is essential in all social policy regimes. The question is in what situations individuals should be entitled to social welfare benefits and in which situations they should be obliged to work. Social welfare law and administrative practices define mechanisms that separate the deserving poor from people able to work. This article analyses the functions and character of these "separation mechanisms" in Sweden during three periods in history: a) in rural society in the late 19th century; b) in industrial society during the successful years of the Swedish model from World War II until the late 1970s; and c) the present, including the period of welfare retrenchment and reconsideration since the early 1980s. The conclusion is that Swedish social policy has always been strongly work-oriented, but the specific form and content of the work ethic has varied under the influence of different ideologies and handled in different social policy institutions. Under specific conditions the work line has been either generous or restrictive and it has been based on structural attempts to improve the opportunities to work as well as on attempts to strongly pressure the individual to work. The work line of today is seen as an interesting attempt to combine an effort to create good work through improved work conditions and an effort to reinforce elements of work enforcement in the social insurance system.     

隐含合约和专用资产投资:日本分包制研究

日本制造业中,制造商往往和其零部件供应商形成长期连续交易关系,彼此之间紧密协作,形成系列化的企业集团。在这种企业集团内部,零部件供应商有更大的激励进行专用资产的投资,进而降低生产成本,提高产品质量。甚至在适当的条件下,供应商直接参与零部件产品的设计。这种日本式的分包制采用一种隐含的承包合约形成长期连续交易关系,使企业之间能更好的合作,极大的提高了日本企业集团的竞争力。本文建立一个简单的模型,引入一种简单隐含合约的形式,即发包商给予承包商部分议价权利,在此基础上分析承包商专用资产投资行为,并对上述现象进行解释。     

The Division of Household Labor in Germany and Israel

We compare the patterns of household division of labor in Germany and Israel—two countries that share key elements of the corporatist welfare regime but differ in their gender regimes—and evaluate several hypotheses using data from the 2002 International Social Survey Program. Although time constraints and relative resources affect the division of household labor and women’s housework in both societies, we find that in Germany the gender order of household labor is more rigid, whereas in Israel the spouses’ linked labor market status exerts distinctive effects. We also find significant relationships between gender ideology and the division of household labor. We discuss the theoretical advantages of approaching the comparative study of gender inequality from the vantage point of family and gender regimes.     

深化对劳动和劳动价值论问题的认识

深化对劳动和劳动价值论问题的认识 ,是由马克思主义与时俱进的理论品质和劳动价值论的地位决定的 ,是迎接理论挑战和实践挑战的需要。通过深化对生产劳动、科技劳动和经济管理劳动的认识 ,有利于丰富劳动概念的内涵 ,拓展生产劳动的范围 ,明确科技和经营管理劳动不仅是生产性劳动 ,而且在价值和社会财富的创造中发挥着巨大的作用。