A Positive Research on Variances of Tax Elasticity Coefficients
- 研究生院－已发表论文 
税收弹性系数是一个侧重于描述税收与经济的协调、适应关系的指标。我国税收高弹性增长是由诸多因素所影响的,既有正常的、经济的因素,也有不正常的、非经济的因素。应通过经济结构的调整、经济增长方式的转变和税制的完善等措施,建立一个具有正常增长机制的税制。Tax elasticity coefficient is a target to describe the relationship between taxation and economy. The elasticity increase of China's taxation is caused by many factors. Some of them are normal factors or economic ones, but some are not. By the means of the adjustment of economic structure, the change of economic growth and the perfection of the tax system, a normal tax mechanism should be set up.