某公司税收管理代价与财务知识分析.pptVIP

* 22 * 22 * 31 * 31 * 31 * * * * Tax revenue PB Quantity Q2 0 Price Q1 Demand Supply PS Deadweight loss Deadweight Loss and Tax Revenue... (c) Large Tax 两个结论： 从图中，我们看到，随着税收规模提高，无谓损失迅速扩大（原因是无谓损失是一个三角形的面积，而三角形面积取决于三角形底和高的乘积 ）。 随着税收规模提高，税收收入先增加，然后随着税收规模越来越大，市场收缩非常之大，以至于税收收入开始减少。 Deadweight Loss and Tax Revenue Vary with the Size of the Tax... (a) Deadweight Loss Deadweight Loss 0 Tax Size Deadweight Loss and Tax Revenue Vary with the Size of the Tax... (b) Revenue (the Laffer curve) Tax Revenue 0 Tax Size 案例：拉伐曲线和供给学派 The Laffer curve depicts the relationship between tax rates and tax revenue. Su