| 税收优惠政策的有效性分析--一个新古典分析框架 |
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| 引用本文： | 陈涛,吕万革.税收优惠政策的有效性分析--一个新古典分析框架[J].贵州大学学报(自然科学版),2004,21(4):354-356. |
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| 作者姓名： | 陈涛 吕万革 |
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| 作者单位： | 1. 沈阳化工学院,经济管理学院,沈阳,110042
2. 华夏银行沈阳分行,华夏,110036 |
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| 摘 要： | 通过建立一个关于公共物品供求的新古典模型，证明了税收优惠政策作为一种资源同样受边际收益递减规律的支配，减税虽然在一定时期内可以吸引投资，但是，这种税收流失也会导致政府无力改善投资环境，最终丧失掉投资吸引力。
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| 关 键 词： | 投资环境 政策资源 边际收益递减 税收优惠 |
| 文章编号： | 1000-5269(2004)04-0354-03 |
| 修稿时间： | 2004年7月6日 |
A Efficient Analysis of A Policy of Favorable Tax--A New-Classical Economic View |
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| CHEN Tao,LV Wan-ge.A Efficient Analysis of A Policy of Favorable Tax--A New-Classical Economic View[J].Journal of Guizhou University(Natural Science),2004,21(4):354-356. |
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| Authors: | CHEN Tao LV Wan-ge |
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| Institution: | CHEN Tao1,LV Wan-ge2 |
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| Abstract: | Through setting up a new-classical model of the supply and demand of the public goods, Author prove that as a kind of resources, the policy of favorable tax also has a decreasing marginal revenue. Although reducing tax can attract investment temporarily, the loss of tax would lead to the government lose the ability to improve the environment of the investment, and finally lose the attraction to the investor. |
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| Keywords: | the environment of investment the policy resource decreasing marginal revenue the favorable tax |
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