Trade middlemen's tax environment analysis: Based on general equilibrium

Abstract

In order to construct Shanghai Trade Center, The government issued a series of policies. Combining Coase theory and field researchs, lemen in CHINA. Futher, Through Harburg model and general equilibrium analysis, We concluded that tax environment would affect trade middlemen's transaction costs by trade convenience, which could cause their global resources to flow,till the two tax bearings are equal. Also, This article compared the tax environments in Asia's major international trading center in Shanghai, Singapore and Hong Kong, commented on the current tax reform policies in Shanghai and made suggestions on the trade middlemen's tax environment. © 2012 Springer-Verlag.