税制改革与国际资本流动□李兰从８０年代开始到９０年代初，以美国为主的发达国家税制改革浪潮波及全球，而恰恰在这１０年中，国际资本也向发达国家倾斜，８０年代后半期表现更明显。国际资本的这种流向的变化与税制的变化是偶合？还是必然？本文试从二者之间的关系中探... Tax Reform and International Capital Flows Li Lan From the early 1980s to the early 1990s, the wave of tax reform in the developed countries, mainly the United States, has spread to the whole world. Just in the past 10 years, international capital has also been leaning toward developed countries. After the 1980s, Half-term performance is more obvious. Is this change in international capital’s flow in line with changes in the tax system? Still inevitable? This article try to explore the relationship between the two ...