随着经济社会的快速发展与财政分权的不断深化,政府间纵向税收竞争已在大多数国家中显现并引起了学术界的广泛关注。在财政分权理论、税收竞争理论与外部性理论的支撑下,针对政府间纵向税收竞争的研究现已取得了较大的进展。本文梳理了纵向税收竞争理论研究与实证研究的阶段性成果,并在此基础上对现有文献研究进行了简要评述。 With the rapid economic and social development and the deepening of fiscal decentralization, vertical tax competition among governments has emerged in most countries and aroused widespread academic attention. With the support of fiscal decentralization theory, tax competition theory and externality theory, great progress has been made in the study of vertical tax competition among governments. This paper combs the stage results of vertical tax competition theory research and empirical research, and on the basis of this, makes a brief review of the existing literature research.