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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:19132
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。
To start with, Internet has opened information gateways regarding global opportunities available as well as has widened the scope for job searches.
Second, the reduced costs of transportation and communication have provided workers with the ease to work abroad and stay in touch with their family.
Third, emigration barriers in several nations have been waved off.
Next, technical advancements have augmented the capacity to work from a remote location and even another country.
Fifth, regional trading pacts have led to enhanced labor migration.
Lastly immigration limits for highly skilled workers have been raised by many nations.
Advantages of International Tax Competition: Global tax reduction
The increase in labor and capital mobility is welcomed by many governments through tax rate cutting. In the main 30 nations of OECD, the average top personal income tax rate came down from 67% in 1980 to 47% by 2000 [3] . The average corporate tax rate in the OECD declined from 38% in 1996 to 31% by 2002.
There has been a reduction in capital gains taxes in several countries. For example, Canada and Germany permitted individuals not to include 50% of their profits in taxation, thus decreasing the rate of capital gains tax by 50% [4] . The capital gains rate in the U.S. persists around 20% as compared to nil rate of individual capital gains tax in Austria, Belgium, the Czech Republic, Germany, Greece the Netherlands and Switzerland [5] . Lowering of capital gains rates is of prime concern as new firms depend on private equity from 'angel' investors and others who fund risky companies. These investors gain their return from a huge capital gain on the initial projects.
Increasing tax competition has lead to tax cuts. But, few governments have followed less efficient policies making their tax codes weak. Basically, complex tax rules have been brought to force by some nations on global operations to limit them from restructuring abroad. One of the most difficult set of tax rules in the whole world is The U.S. tax rules on international businesses. The issue of American companies becoming less competitive because of Federal tax rules is gaining increased concern.
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