An International Comparison of the Fiscal Treatment of Shipping
比较了比利时、丹麦等13个国家的航运业补贴和援助政策，开发了一个计算机程序来客观评估各国财政制度对航运投资激励的影响。
ALMOST without exception the governments of nations possessing merchant fleets, whether state-owned or privately owned, offer some form of special assistance to their industries. In this paper we attempt to compare the subsidies and aids that are offered by different countries and which influence the incentive to invest in shipping within those countries. We are particularly concerned with the treatment of shipping industries in Belgium, Denmark, France, the Federal Republic of Germany, Greece, Ireland, Italy, Japan, Liberia, the Netherlands, Spain, the United Kingdom and the United States of America. To this end we have developed a general computer programme capable of examining the fiscal regimes in the various countries. The purpose of the programme is to provide a means by which the incentive to invest in shipping on the part of such nations may be compared objectively, as well as to measure the effect of changes in the fiscal regime on the incentive to invest in shipping within those countries. II. THE MODEL