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国际税收竞争是经济全球化下的一种国际经济行为。本文指出在全球经济日益融为一体的今天,我们有必要从经济学的角度对国际税收竞争的效应进行全面的分析。
International tax competition is an international economic activity under economic globalization. This paper points out that in today’s increasingly integrated global economy, it is necessary for us to conduct a comprehensive analysis of the effects of international tax competition from an economic point of view.