拉弗曲线与我国增值税转型研究（Study on the transformation of the Laffer curve and value-added tax in our country）.docVIP

拉弗曲线与我国增值税转型研究（Study on the transformation of the Laffer curve and value-added tax in our country） The Laffer curve and Chinas value-added tax transformation of small size: 3316 words: Abstract: from the Laffer curve advocated tax cuts to stimulate consumption, encourage investment theory, Chinas value-added tax transformation background on Chinas value-added tax transformation on Chinas economic development. The Keywords: Laffer curve; the value added tax CLC number: F8 Document identifier: A Article number: 1672-3198 (2010) 04-0143-02 in 1 Laffer curve (Laffer Curve) The 1.1 Laffer curve and the thought expressed the The Laffer curve (Figure 1) although not improvisation, it is not serious economists carefully research conclusion. The Figure 1 There is a small story about the origin of his name. Jude, deputy editor of the first proposed the term Laffer curve rather than the Wall Street journal at that time? Wanniski (Jude Wanniski). Arthur Laffer? (Arthur? Laffer) is an American supply school (supply side economics) representative. He opposed the then president of the United States Gerald? Fords policy to raise taxes, one afternoon in 1974, in order to convince when Fords White House assistant Cheney (Dick Cheney), make it clear that only through tax cuts to make the United States out of stagflation dilemma, a parabola impromptu at a Washington restaurant meal paper the picture, in order to show the disadvantages of high tax rates. This is the famous Laffer curve, so called table curve. Cheney did not immediately accept the Laffers point of view, but the other people present identity. Wannisiki is one of the people present, afterwards, in the newspaper La view soon a whoop and a holler, tax claim will win the community identity. Later, the Laffer curve theory has been Fords successor to President Reagans support for Ronald?. In the presidential election of 1980, Reagan Ralph proposed the Ralph curve theory as the Reagan economic revival plan one of the important