摘要
通过建立一个关于公共物品供求的新古典模型,证明了税收优惠政策作为一种资源同样受边际收益递减规律的支配,减税虽然在一定时期内可以吸引投资,但是,这种税收流失也会导致政府无力改善投资环境,最终丧失掉投资吸引力。
Through setting up a new-classical model of the supply and demand of the public goods, Author prove that as a kind of resources, the policy of favorable tax also has a decreasing marginal revenue. Although reducing tax can attract investment temporarily, the loss of tax would lead to the government lose the ability to improve the environment of the investment, and finally lose the attraction to the investor.
出处
《贵州大学学报(自然科学版)》
2004年第4期354-356,共3页
Journal of Guizhou University:Natural Sciences
关键词
投资环境
政策资源
边际收益递减
税收优惠
the environment of investment
the policy resource
decreasing marginal revenue
the favorable tax