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dc.contributor.advisor雷根强
dc.contributor.author贾冰
dc.date.accessioned2018-12-05T01:29:47Z
dc.date.available2018-12-05T01:29:47Z
dc.date.issued2018-01-03
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/169243
dc.description.abstract近二十年间,各国企业所得税税率整体出现下降的趋势,但与此同时,刨去几次经济危机的冲击和经济体量的提升,我们观察到世界各国企业所得税税收相对量却不断抬升,企业所得税/GDP从数据上呈现出一个明显的上升趋势,在税率整体下降的背景下,我们无法用朴素逻辑简单解释这一现象。本文基于这个背景和问题,试图运用拉弗曲线理论来解释这个问题,证明拉弗效应在企业所得税中的存在性。 本文搜集整理了1996-2016年全球36个主要国家或地区的相关经验数据,聚焦企业所得税,证明了拉弗曲线存在并测算出企业所得税率拉弗最优值。文章首先对国内外相关文献进行了回顾,详细介绍了拉弗曲线的理论基础。随后文章对企业所得税进行一些讨...
dc.description.abstractIn the past two decades, the corporate income tax rate in the world has shown a clear downward tendency. At the same time, however, without putting too much weight on the impact of economic crises and the improvement of the economic volume, we have beheld that the relative amount of corporate income tax in the world is rising, and the TAX/GDP ratio in the data has exhibited a clear upward trend; i...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=59210&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=63372
dc.subject企业所得税
dc.subject拉弗曲线
dc.subject最优税率
dc.subjectCorporate Income Tax
dc.subjectLaffer Curve
dc.subjectRevenue-Maximizing Tax Rate
dc.title拉弗曲线有效性分析——基于不同国家企业所得税的经验数据
dc.title.alternativeThe validity analysis of laffer curve —— Based on the Empirical Data of Corporate Income Tax among Different Countries
dc.typethesis
dc.date.replied2017-11-19
dc.description.note学位:税务硕士
dc.description.note院系专业:经济学院_税务硕士
dc.description.note学号:15520151152671


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