Some nations are responding to tax competition in defensive and unproductive ways.
一些国家却以一种防御性的、无效的方式来回应税收竞争。
Other euro-area countries, notably France, have long been unhappy about this tax competition.
其他的一些欧元区国家，特别是法国，在很长一段时间内对于爱尔兰的低税率耿耿于怀。
At the same time, we also explain the reality foundation of the inefficiency of tax competition.
同时，本文对税收竞争的非效率表现作了基于现实基础的解释。
This paper analyses agglomeration effects of interregional tax competition in the new economic geography settings.
本文是在新经济地理学的框架下，分析产业集聚效应对地区间税收竞争的影响。
The differences of tax policies among member countries of CAFTA cause tax conflicts and form harmful tax competition.
中国东盟自由贸易区中成员国之间的税收政策差异产生税收冲突，形成有害税收竞争。
Using a provincial panel from 1978 to 2005, we develop an empirical framework to identify the effects of inter-province tax competition.
利用1978 - 2005年的省级面板数据，本文构造了一个检验税收竞争效应的经验分析框架。
The countries offer more favorite tax policies competitively, which forms over competition on tax what we called harmful tax competition.
各国在提供税收优惠上相互攀比，形成了过度的税收竞争，即有害税收竞争。
Local government fiscal competition includes expenditure competition and tax competition, whose theoretical basis is fiscal decentralization theory.
地方财政竞争包括支出竞争和税收竞争，其理论基础是财政分权理论。
We fully support the OECD's work in the Forum on harmful Tax Competition which has identified 47 measures in member countries as potentially harmful.
我们全力支持经济合作与发展组织在有害税务竞争论坛上的工作，它为成员国确定了47项潜在有害的措施。
This dissertation studies capital income taxation under international tax competition with the consideration of actual capital income taxation system.
本文结合世界资本所得的实际课税政策，研究了国际税收竞争下的资本所得课税问题。
The tax competition argument is always continuous ever since 1998 the Economic Organization put forward "harmful tax competition: a global problem" report.
自从1998年经合组织提出“有害税收竞争：一个全球性问题”的报告和指南以来，有关税收竞争的争论一直不断。
The first step is to estimate the tax reaction function and the existence of inter-provincial tax competition is confirmed mainly in the form of tax mimicking.
第一步，估计税负反应函数，证实了省际间税收竞争的存在性，并且主要以税收模仿的形式存在着。
This paper analyses the positive and negative effects of international tax competition, and provide OECD provision on the harmful international tax competition.
本文分析了国际税收竞争的正负效应，并给出了OECD关于有害税收竞争的规定。
In paragraph three, the negative effect of international tax competition will be discussed and the positive effect will be discussed in the following paragraph.
在第三段，国际税收竞争的负面影响将被讨论，并将在下面的段落中讨论的正面影响。
This is why there is no international standard on tax evasion or tax competition along the lines of international standards on bank regulation or fighting financial crime.
无法依照针对银行监管和打击金融犯罪的标准对逃税和税收竞争问题上定下国际标准，利率与税率上的不一致就是其原因。
The OECD launched its "harmful-tax initiative" to get rid of unhealthy tax competition and prod jurisdictions into helping foreign tax authorities with their investigations.
OECD启动了“反有害税收竞争行动”，意在排除不当的税收竞争并通过调查帮助国外的税收机关收集税收情报。
Serious legal consequences of international tax competition have been yielded at the level of both international law and national law, and it has become a legal issue at stake.
国际税收竞争在国际法层面上和国内法层面上都产生了严重的法律后果，已成为一个不可小觑的法律问题。
The paper clearly defines the differences and connections between international tax competition and the harmful tax competition by starting with the basic conception of international tax competition.
本文从国际税收竞争基本概念入手，明确国际税收竞争与有害税收竞争的区别与联系。
Tax coordination can avoid double taxation, tax evasion and excessive tax competition, so the necessity and importance of the international tax coordination are increasing under the current situation.
税收协调可以避免国际重复征税和偷漏税问题，可以避免过度税收竞争，在当前形势下进行国际税收协调的必要性和重要性日益凸显。
Finally, figures close to the France government have murmured, euro-zone members should agree to some fiscal and social harmonization: e.g., curbing competition in corporate tax rates or labor costs.
最后，与法国政府关系密切的人士私下抱怨，认为欧元区成员国应该同意一些财政和社会协调：例如，抑制在企业税率或劳动力成本方面的竞争。
They are also facing ever fiercer competition at home and abroad, which makes them increasingly sensitive to costs-including the costs of regulation and tax.
同时他们在国内外所面临的竞争亦日趋激烈，这使他们对于成本亦就越加敏感——包括监管成本和税收。
Mr McCain wants to curb costs through greater competition and end the rule that says that only insurance provided by an employer enjoys a tax break.
麦凯恩则希望抑制成本，一方面通过鼓励竞争，另一方面结束只对提供保险的雇主才减税的现有法律。
The problem with getting agreement on tax matters is that the interests of big countries are not aligned-indeed there is vigorous competition on tax.
各个大国的利益差异是无法在税收问题上达成一致的关键所在，事实上，税收上的竞争相当激烈。
He argued that the uninsured represent a "hidden tax", whereas new "health insurance exchanges" would bolster competition.
他认为，未受保的人群代表的是“潜在税源”，而新型的“医保交易制度”将能促进竞争。
At full employment, a cut in the employer contribution to the payroll tax would soon be passed on to workers, as competition drives up wages.
在充分就业是，削减雇主的工资税可以很快使工人得利，因为竞争托高了工资水平。
Because of fierce global competition, being as tax efficient as possible is just as important as keeping down Labour costs and overheads, which often entails a different kind of offshoring.
因为全球竞争激烈，所以巧妙避税与控低劳动成本和管理费用同样重要，而管理费用又常常涉及到另一种离岸资本运行。
Mr McCain wants to curb costs by allowing more competition, and to give tax breaks for health insurance to individuals rather than companies.
麦凯恩希望通过刺激竞争来减少支出，并向个人提供税收优惠而不是企业。
Many publicans principally blame competition from supermarkets, whose buying power (and tax advantages) allow them to undercut pub prices.
很多酒吧老板都把原因归咎于来自超市的竞争，因为超市的购买力(有利税率)使他们的酒品价格比酒吧的价格更低。
Competition among EU member nations has forced the top corporate-tax rate down by ten percentage points since the mid-1990s, according to Elga Bartsch of Morgan Stanley.
据摩根·斯坦利elgaBartsch称，自20世纪90年代中期开始，欧盟各国间的竞争已使最高公司税率压低到了10%。
But later we found out the export tax rebate adjustment may have many side effects too, and in some extent inconsistent with the principle of equal competition.
但是，后来发现出口退税的调整可能也有不少副作用，在某种程度上与平等竞争的原则不一致。
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