税收竞争

基本模型

与蒂布特模型对比。

积极观点

利维坦假说。

实证

逐底竞争争论。

常见问题

简单来说？

竞相减税。

是坏事吗？

有争议。

来源核查日期：2026-10-26

参考文献

1. Zodrow, G. R., & Mieszkowski, P. (1986). Pigou, Tiebout, property taxation, and the underprovision of local public goods. Journal of Urban Economics, 19(3), 356–370. 基本模型。
2. Wilson, J. D. (1986). A theory of interregional tax competition. Journal of Urban Economics, 19(3), 296–315. 地区间竞争模型。
3. Wilson, J. D. (1999). Theories of tax competition. National Tax Journal, 52(2), 269–304. 理论综述。
4. Brennan, G., & Buchanan, J. M. (1980). The power to tax: Analytical foundations of a fiscal constitution. Cambridge University Press. 驯服利维坦的观点。
5. Devereux, M. P., Lockwood, B., & Redoano, M. (2008). Do countries compete over corporate tax rates? Journal of Public Economics, 92(5–6), 1210–1235. 公司税竞争实证。
6. Swank, D., & Steinmo, S. (2002). The new political economy of taxation in advanced capitalist democracies. American Journal of Political Science, 46(3), 642–655. 税收政治经济学。
7. Genschel, P., & Schwarz, P. (2011). Tax competition: A literature review. Socio-Economic Review, 9(2), 339–370. 跨学科综述。