摘要
对于税率与财政收入研究是现在经济学界的一大热点问题。其主要是由于近年来,减税风波几乎卷席全球。在美国次贷危机的影响下,越来越多的国家正在蕴量或已经宣布减税。作者通过对中国、美国、中国台湾地区的税率与财政收入的实证研究,发现了一条包括阿瑟.拉弗(1974)曲线的M曲线。对于这条曲的发现,为大多数国家的调整税率,提供了一个新的思路。
The research of tax rate and fiscal income is now hot issue in economics,Due to that tax reduction almost blew up in global In recent years mainly.In the United States,in the influence of Sub-prime mortgage loan crisis,more and more countries had already anhnounced or are ready to announce that tax cuts.By the empirical research of tax rate and the fiscal revenue of China,United States and Taiwan,we found one ‘M’ curve including the curve of Authur B.Laffer（1974）.For this curve being found,it provides a new method for the majority of countries to adjust tax rates.
出处
《特区经济》
北大核心
2009年第1期63-65,共3页
Special Zone Economy
关键词
税率
财政收入
中国经验
实证研究
Tax rate
Fiscal revenue
Chinese experience
Empirical research
