论文部分内容阅读
我国税收弹性问题研究李传永（一）税收弹性是税收对经济增长的反应程度。可以用税收收入增长率与经济增长率之比等指标来反映：ＥＴ＝△Ｔ／Ｔ△Ｙ／Ｙ＝△Ｔ／△ＹＴ／Ｙ式中：ＥＴ——税收弹性；△Ｔ／Ｔ——税收收入增长率；△Ｙ／Ｙ——国民经济增长率（Ｙ代表ＧＤＰ...
Research on Tax Elasticity in China Li Chuan Yong (I) Tax Elasticity is the degree to which tax revenue responds to economic growth. Can use tax revenue growth rate and the ratio of economic growth rate and other indicators to reflect: ET = △ T / T △ Y / Y = △ T / △ YT / Y Where: ET - tax flexibility; △ T / T-- Tax revenue growth rate; △ Y / Y - National Economic Growth Rate (Y on behalf of GDP ...