Study on Chinese Corporate Tax Burden in International Tax Competition

摘要：

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.

关键词： Corporate tax burden International tax competition Globalization economy

作者: Zhang Rui Chen Weihua

作者单位: School of Management, Huazhong University of Science and Technology, P.R.China, 430074 China

会议类型: 国际会议

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

会议地点: 武汉

会议语种:英文

页码: 1604-1609

在线出版日期: 2007-08-03（万方平台首次上网日期，不代表论文的发表时间）