我国地下经济与拉弗最适税率的关系研究  

Study on the Relationship between China's Underground Economy and Laffer's Optimal Tax Rate

作　　者：罗美娟[1] 黄丽君[1] 

机构地区：[1]云南大学经济学院,昆明650091

出　　处：《云南财经大学学报》2015年第4期81-84,共4页Journal of Yunnan University of Finance and Economics

摘　　要：地下经济导致大量税收流失,误导信息决策系统,不利于资源的合理配置和收入的公平分配。在影响地下经济规模的诸多因素中,税率首当其冲。基于Feige和Mcgee的理论模型,研究中国地下经济与拉弗最适税率之间的关系,利用估测的中国地下经济规模以及生产要素综合供给弹性实际测量中国历年的拉弗最适税率,并得出减少地下经济的规模将有利于提高中国拉弗曲线的最适税率的结论。Underground economy leads to great loss of tax income, and mislead the information decision- making system, which is harmful to the reasonable allocation of resources and the equal distribution of income. Among the many factors influencing underground economy, tax rate takes the first place. Based on the theoretical model of Feige and Mcgee, the paper studies the relation- ship between China＇s underground economy and Laffer＇s optimal tax rate. Laffer＇s optimal tax rates of China over the past years are measured by using the estimated scale of underground economy and the comprehensive supply elasticity of production factors. The results indicate that reducing the scale of China＇s underground economy can help to improve the optimal tax rate of China＇s Laffer curve.

关 键 词：地下经济 拉弗曲线 最适税率 

分 类 号：F810.42[经济管理—财政学]