内容提要：tax competition, like other forms of competition, improves the function of our economies and provides an incentive for governments to provide a tax environment that is conducive to growth.this paper explores what is meant by a competitive tax system, how to measure the competitiveness of a tax system, and how governments in the oecd area and emerging economies have tried to achieve a more competitive tax environment, and then sets out some proposals for international actions that may be required to achieve the full beneits of tax competition.