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30多年前美国一位名叫阿瑟·拉伐的经济学家和一些著名记者、政治家在华盛顿的一家餐馆进餐时,他在餐巾上画了一条曲线(即后来的拉伐曲线),并亮出自己的观点:在现行税率处干一个较高水平的情况下,降低税率实际上会增加税收收入。拉伐认为,一国如果实行过高的税率,其实就等于在鼓励人们少工作。而减税则给人们以适当的工作激励,这种激励使得企业提高效率、加速生产,并一定程度上提高经济福利,甚至可以增加税收总量。
More than 30 years ago, when an economist and some prominent journalist and politician named Arthur Lowe in the United States dined on a napkin while dining at a Washington restaurant, To express their point of view: At the current tax rate to do a higher level of cases, the lower tax rate will actually increase tax revenue. Laval believes that if a country imposes an excessive tax rate, it actually means encouraging less people to work. Tax cuts, on the other hand, give people an appropriate job incentive, which encourages them to increase their efficiency, speed up their production, improve their economic welfare to some extent, and even increase their total tax revenue.