| 单词 | Laffer Curve |
| 释义 | Laffer Curve 拉弗曲线 是一条显示税率与总税收关系的曲线。当税率从低水平上升时，政府的总收入会随之增加，但当税率超过某一水平，总税收便开始下降，因为纳税人已没有努力工作和增加收入的诱因了。这条曲线以亚瑟?拉弗(Arthur Laffer)教授的名字命名，他是1980年代美国总统罗纳德?里根的顾问。此理论是供给学派经济学的基石之一。参见Supply-side Economics（供给学派经济学）。 "A description of the theoretical effect of different tax rates on total tax income. Total government income rises as tax rates rise from low levels, but from a certain rate upwards the total income starts to fall because taxpayers do not have an incentive to work hard and increase their incomes. Named after Professor Arthur Laffer, an advisor to President Ronald Reagan in the 1980s, this theory is a building block in supply-side economicsSee also: Supply-side Economics" |
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