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税收竞争有害论质疑(三)


 [48]See: Philip O. Figura, “European Union Tax Rate Harmony: An Unattainable and Detrimental Goal”, New England Journal of International and Comparative Law, Vol. 8:1, p 138.

  [49]垂滴说,也叫做滴如说,是美国的一种经济学理论。根据这种理论,政府预期将财政津贴直接用于福利事业或公共建设,不如将财政津贴交由大企业陆续流入小企业和消费者之手更能促进经济增长。

  [50]See: James K. Glassman, The Truth About the Reagan Tax Cut (Aug. 15, 1996), quoted from Phillip O. Figura, “European Union Tax Rate Harmony: An Unattainable and Detrimental Goal”, New Eng. Journal of Int‘l  Comp. Law, Vol. 8:1. p. 134.

  [51]See: Financial Statement of the Minister for Finance Mr. Charlie McCreevy (Dec. 1998)。

  [52]See: Clive Mathieson, “Its Eyes Are Still Smiling on the Celtic Tiger”, The Times (London), July 29, 2000, at 1.

  [53]Daniel J. Mitchell, “A Tax Competition Primer: Why Tax Harmonization and Information Exchange Undermine America‘s Competitive Advantage in the Global Economy?”, The Heritage Foundation Backgrounder, No. 1460, July 20, 2001.

  [54]同前注。

  [55]同前注。

  [56]Julie Roin, “Competition and Evasion: Another Perspective on International Tax Competition”, Georgetown Law Journal, March 2001, 89 Geo. L.J. 543, p. 597.

  [57]Chris Edwards and Veronique de Rugy, “International Tax Competition: A 21st-Century Restraint on Government”, Policy Analysis, No. 431, April 12, 2002, p. 19-20.

  [58]Ibid./P>

  金朝武

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