[20000313]RS20495_税收政策能否提高经济竞争力？.pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS20495March 13, 2000Can Tax Policy Improve EconomicCompetitiveness?David L. BrumbaughSpecialist in Public FinanceGovernment and Finance DivisionSummaryPerspectives on international competitiveness differ, so its not surprising that taxproposals for improving competitiveness vary also. But economics is famous for beingthe dismal science, and its reputation is well-deserved in this case: regardless of howcompetitiveness is defined, economic analysis suggests that most tax measures can dolittle to enhance it. Indeed, many of the tax provisions designed to improve U.S.performance in the world economy could actually reduce U.S. economic welfare. Thisreport will not be updated.The Firm-level Perspective. The effects of foreign competition are probably mostvisible and are doubtless felt most directly at the individual-firm level. For example,imagine the case of a U.S. manufacturing corporation whose market share is rapidlyshrinking because of competition from low-priced imports. The companys owners,managers, and employees probably define competitiveness as their ability to