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。
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