拉弗最适税率及其应用被引量：6

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摘要拉弗曲线是研究税率与税收之间关系的经典工具,它表明一国税率、税收收入和经济增长之间存在着相互依存、相互制约的关系,高税率不一定能够取得高税收,而高收入也不一定要实行高税率。本文利用Feige&Mcgee的理论模型推导了拉弗最适税率,并对超过最适税率的情况进行了分析,认为提高税率不是增加税收的有效途径,相反,确定合理的征税边界才能建立起有效的征税机制。

作者罗美娟黄丽君

机构地区云南大学经济学院

出处《税务研究》 CSSCI 北大核心 2015年第7期122-125,共4页

关键词拉弗曲线最适税率税收收入

分类号 F810.42 [经济管理—财政学]

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