“税收竞争”一词最先出现在对联邦国家内地方政府间争夺税基的研究文献中。随着经济全球化及区域化的到来,国与国之间的联系更加密切,很多国家通过降低税率等手段来吸引税基的流入。OECD部长理事会于1998年4月29日发布了题为 The term “tax competition” first appeared in the literature on the competition for tax base among local governments in federal countries. With the advent of economic globalization and regionalization, the linkages between countries are closer and many countries attract the inflow of tax bases by means of lowering tax rates and other means. The OECD Council of Ministers released the title on April 29, 1998