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1.引言一般认为,要素在国家之间的流动会导致税收上的“一竞到底”局面:在管制不严格的国家里,低技术人口会不断增加,而同时熟练技术劳动力会为了逃避高税收而流动到外国去。这种情况会使得国家的社会再分配计划变得更加难以实现。
I. INTRODUCTION It is generally assumed that the flow of factors between countries will lead to a tax-based situation: in a less regulated country, the low-skilled population will continue to increase, while skilled labor will evade High taxes flow to foreign countries. This situation will make the country’s social redistribution plan more difficult to achieve.