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从拉弗曲线到FL曲线的理论探讨——对不同形态税收税率曲线的分析 被引量:1

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摘要 文章从单位时间内劳动收入对经济活动参与者的效用与单位时间闲暇对经济活动参与者的效用的相对强弱出发,引出了三种形态的税基税率曲线:直线型、凸离原点型和凸向原点型,给出了三种形态的税基税率曲线对应的税收税率曲线的函数形式和相应的计算与推导。并且在三维空间坐标系中,更直观地展示了税率、税基、税收三者之间的图形关系,将描述三者之间关系的税收税率曲线命名为FL曲线。
作者 付广军 刘洋
出处 《税收经济研究》 2013年第4期69-76,共8页 Tax and Economic Research
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