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经济全球化的迅速发展对世界 范围内的经济发展模式带来了巨大的冲击，国际间税收竞争也因此而受到重视，将发挥日益重要的作用。传统的国内税收将逐渐融合于世界一体化的国际税收之中，因此引发的国际税收合作与国际税收竞争已被纳入急需讨论的课题范围内。本文以资本税为例，
The rapid development of economic globalization has exerted a tremendous impact on the economic development models in the world. Therefore, the international tax competition has been given due attention and will play an increasingly important role. The traditional domestic tax revenue will gradually be integrated into the world-integrated international tax revenue. Therefore, the international tax cooperation and international tax competition that have been triggered have been brought into the urgent discussion. In this paper, capital tax, for example,