This paper further analyses the Laffer curve, argue the Laffer curve being vice and limitation in theory when it explains the relation of revenue and the marginal tax rate.

• 本文对拉弗曲线进行了较深入的分析，证明拉弗曲线在说明个人所得税边际税率与税收之间的关系时，存在理论缺陷和局限性。