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论文作者:英语论文论文属性:课程作业 Coursework登出时间:2014-08-26编辑:yangcheng点击率:19133
论文字数:5313论文编号:org201408242253454005语种:英语 English地区:澳大利亚价格:免费论文
关键词:全球税收体制优势和劣势tax regime国际税收竞争贸易紧缩投资壁垒
摘要:这篇作业试图定义“国际税收竞争”,并分析这一新的全球税收体制的优点和弱点。各经济体正在通过全球化的整合到一个单一的单位。在这些整合背后的基本原因是增加了投资和贸易流动,提高了劳动力的流动性,和增强的技术转让能力。这一趋势的增强是通过金融市场自由运行,贸易紧缩和投资壁垒以及减少了互动合作以及旅游行业的成本。
A major role is being played by tax competition in changing the structure of corporate tax systems abroad-including the decreasing trend in corporate tax rates and the trend toward territorial tax systems. Because of enhanced capital mobility, the only source of attracting investment is through differences in corporate tax systems. This increasing international mobility of capital is being seen as an advantage by many countries.
Capital Mobility
The past few decades have witnessed a strong integration of world economies. Technological advancement and liberalization have led to a rapid increase in foreign investments which is a key aspect of integration. The years since 1970’s have seen decreased or absence of regulation of foreign currency exchanges, investment in foreign securities, as well as increased foreign investment in home countries. In order to decrease investment barriers, several bilateral investment treaties have been signed. Deregulation of financial markets has taken place in several nations so as to attract foreign investment.
The economic framework of an economy needs to be worked out so as to attract foreign investment. It requires a stable currency free from frequent fluctuations, sound set of legal rules and transparent financial market with adequate liquidity. Capitalist nations have made several reforms and even socialist countries are on the same path. Thus, tax policy has now become a key factor which influences capital transfer worldwide. It means other factors being same in all nations, investors pay increased attention to varying tax rates while making decisions.
Tax factors have gained significant importance in deciding about the location of businesses. In the past, the major reason behind any foreign investment was to get control of fixed resources, such as oil deposits. But now almost all industries can be located anywhere. In addition, a major portion of product value is covered by intangibles like knowledge, trademarks and patents. The gains arising from intangibles are conveniently transferable to countries with low tax structure. Thus, it is now easier for businesses to transfer their funds to low-tax locations than previously.
Labor Mobility
Both mobile labor and mobile capital pave way for generation of international tax competition. It is clearly evident in case of highly skilled labor in technical and financial industries. International migration is primarily effected by family reunification but other causes are boost in navigation for service and economic factors. The basic reason behind migration is differences in personal taxation from one nation to other. It is a motivating fact本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。