会议专题

Study on Chinese Corporate Tax Burden in International Tax Competition

According to traditional international tax theory, countries would lower tax rates or narrow tax base in order to attract mobile capital under international tax competition pressure. Such harmful tax competition would bring a race to the bottom in capital taxation in an era of economic globalization. In this paper, we present empirical analyses of corporate tax burdens in international tax competition. First we discuss proper measures of corporate tax burden, and then we calculate the average tax rates of Chinese enterprise tax. International comparison study is also processed to indicate the characteristics of Chinese corporate tax burden and the international tendency.

Corporate tax burden International tax competition Globalization economy

Zhang Rui Chen Weihua

School of Management, Huazhong University of Science and Technology, P.R.China, 430074 China

国际会议

第六届管理学国际会议(Proceedings of ICM2007 the 6th International on Management)

武汉

英文

1604-1609

2007-08-03(万方平台首次上网日期,不代表论文的发表时间)