朱柏铭制作全套配套课件公共经济学理论与应用10.pptVIP

Economic effects of taxation I. Taxation and economic growth 1.Tax elasticity Tax elasticity: ratio of the taxation income change percentage to the economic level change percentage. E1, the marginal tax rate is higher than the average tax rate, and the taxation system is elastic; E1, the marginal tax rate is lower than the average tax rate, and the taxation system is inelastic; E=1, the marginal tax rate equals the average tax rate, and the taxation system is unit-elastic. 2. Macrotax rate Macrotax rate: ratio of taxation income to GDP or GNP. Determinants of the macrotax rate level: