《国际税收竞争》是2009年经济科学出版社出版的，作者是邓力平。
试论国际税收竞争的法律后果。
国际税收竞争既有其正面效应，亦有一定负面效应。
The international tax competition has its positive effect and its negative effect as well.
然而，近年来国际税收竞争的影响却一直存在争议。
However, the effect of international tax competition has been debated fierce in recent years.
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