摘要
我国宏观税负下降既是经济增长的结果也是其原因之一。运用税收与经济的辩证关系原理和拉弗曲线从理论上解释 ,及借助统计数据和回归方法进行实证分析的结论是 :我国宏观税负下降的合理性在于经济增长 ,提高宏观税负的主张很可能付出经济增长减速的代价。
The decreased macro-tax burden in China is the result of the economic growth.The conclusion drawn from the economic dialectical relationship and the explanation of the theory of Laffer curve and also by using the analysis of statistical data and the analysis of the retrogressive method is that the reasonability of the decreased macro-tax burden is due to the economic growth,but if the macro-tax burden is raised,the economic growth will probably shrink.
出处
《税务与经济》
北大核心
2001年第1期14-17,共4页
Taxation and Economy
