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。

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The study took into consideration the relative corporate income tax, capital tax, sales tax, property tax and miscellaneous local business tax burdens of those countries, along with the statutory labor costs.

FORBES: The Most Tax Friendly Country In The World Is.... (Spoiler Alert: It's Not the U.S.)