本文選題：地下經(jīng)濟(jì) + 拉弗曲線��； 參考：《云南財(cái)經(jīng)大學(xué)學(xué)報(bào)》2015年04期

【摘要】：地下經(jīng)濟(jì)導(dǎo)致大量稅收流失,誤導(dǎo)信息決策系統(tǒng),不利于資源的合理配置和收入的公平分配。在影響地下經(jīng)濟(jì)規(guī)模的諸多因素中,稅率首當(dāng)其沖。基于Feige和Mcgee的理論模型,研究中國地下經(jīng)濟(jì)與拉弗最適稅率之間的關(guān)系,利用估測的中國地下經(jīng)濟(jì)規(guī)模以及生產(chǎn)要素綜合供給彈性實(shí)際測量中國歷年的拉弗最適稅率,并得出減少地下經(jīng)濟(jì)的規(guī)模將有利于提高中國拉弗曲線的最適稅率的結(jié)論。
[Abstract]:The underground economy leads to a large amount of tax loss, misleads the information decision-making system, and is not conducive to the rational allocation of resources and the fair distribution of income. In the many factors that affect the scale of underground economy, tax rate bears the brunt. Based on the theoretical model of Feige and Mcgee, this paper studies the relationship between China's underground economy and Lafer's optimal tax rate, and uses the estimated scale of China's underground economy and the elasticity of comprehensive supply of factors of production to measure the optimal tax rate of China's previous years. It is concluded that reducing the scale of underground economy will help to increase the optimal tax rate of China's Lafer curve.
【作者單位】： 云南大學(xué)經(jīng)濟(jì)學(xué)院;
【分類號(hào)】：F812.42;F124

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本文編號(hào)：1840118