最适税率
- 网络optimal tax rate
最适税率-
研究结果显示：目前我国个人所得税的实际平均税率很低，与测算出的拉弗最适税率有相当大的差距，因此在理论上平均税率的提高可以带来巨大的增税空间。
The result of study shows : the real average tax rate of Individual Income Tax at present is much lower than the optimum tax rate having been estimated , so the improvement of the average tax rate will bring enormous increasing of the tax income in theory .
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该理论批评了高关税政策，主张实行最适关税率，并且建议根据具体情况采取不同的贸易措施，即非关税措施同样也起到改善贸易条件的效果，且负作用很小。
The theories criticized the high tariff policy , and claim to practice proper tariff rate , and the suggestion adopt the different trade measure according to the concrete circumstance , namely the tariff measure also equally rise the ameliorative terms of effect .