| 拉弗曲线右半部可实现性研究 |
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| 引用本文： | 栾恩杰. 拉弗曲线右半部可实现性研究[J]. 哈尔滨工业大学学报(社会科学版), 2008, 10(3): 1-4 |
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| 作者姓名： | 栾恩杰 |
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| 作者单位： | 国防科学技术工业委员会,北京,100037 |
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| 摘 要： | 供给学派代表人物拉弗于1974年提出了著名的拉弗曲线,用于描述税率与税收收入和经济增长的关系。拉弗曲线的含义概括起来就是高税率不一定能带来高效率和高税收收入,一定数额的税收收入可通过选择高低两种税率来取得,而选择较低的税率更有好处。通过回顾拉弗曲线提出的历史背景及主要观点,分析了拉弗曲线存在的问题。在假定供给曲线和需求曲线弹性相等且都为1的情况下,证明了拉弗曲线极值点在这种特定情况下是不存在的,由此证明拉弗曲线的右半部也是难以实现的。
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| 关 键 词： | 拉弗曲线 税率 税收 |
| 文章编号： | 1009-1971(2008)03-0001-04 |
| 修稿时间： | 2008-03-21 |
The Research on the Right Side of Laffer Curve's Realizable |
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| LUAN En-jie. The Research on the Right Side of Laffer Curve's Realizable[J]. Journal of Harbin Institute of Technology(Social Sciences Edition), 2008, 10(3): 1-4 |
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| Authors: | LUAN En-jie |
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| Affiliation: | LUAN En-jie (Commission of Science Technology and Industry for National Defense; Beijing 100037; China); |
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| Abstract: | Laffer who is a leading exponent of supplies school has brought forward famous Laffer curve on 1974,this theory has described the relation among tax rate、tax receipts and economic growth.It sums up that the high tax rate can bring along high efficiency and high tax receipts is not necessary,certain number tax receipts may come to get by choose lower tax rate.Recollecting historical setting and main viewpoints brought forward by Laffer curve,analyzed the problems.On the instance assuming that supply curve an... |
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| Keywords: | Laffer curve tax rate revenue |
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