拉弗曲线理论在我国的适用问题探讨  

Discussion on the Application of Laffer Curve Theory in China

作　　者：夏星耀 

机构地区：[1]华南理工大学法学院,广东广州

出　　处：《社会科学前沿》2019年第6期922-928,共7页Advances in Social Sciences

摘　　要：供给学派的代表人物阿瑟?拉弗因其提出的“拉弗曲线”理论升任里根总统的经济顾问。拉弗曲线原理也因其简洁、形象迅速被全球经济学家应用于对国家税收问题的普遍讨论中。拉弗曲线原理在我国也有着广泛的研究和适用背景,如在我国税收领域,通过对1995~2015年中国省际面板数据进行实证分析,证明拉弗曲线在我国也有成立的依据;同时在民生领域,买房压力与拉弗曲线也存在一定的关系,本文主要从这两个侧面探讨拉弗曲线在我国的适用问题。Arthur Laffer,the representative of the supply school,was promoted to the economic advisor of President Reagan for his“Laffer curve”theory.The Laffer curve principle has also been widely discussed by global economists on national tax issues because of its simplicity and image.The Laffer curve principle also has extensive research and application background in China.For example,in the field of taxation in China,through the empirical analysis of China’s provincial panel data from 1995 to 2015,it proves that the Laffer curve is also established in China;in the field of people’s livelihood,there is a certain relationship between the pressure of buying a house and the Laffer curve.This paper mainly discusses the application of the Laffer curve in China from these two aspects.

关 键 词：拉弗曲线 供给学派 税收政策 消费税 

分 类 号：F2[经济管理—国民经济]