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According to the Laffer curve, as tax rates increase, tax revenues______.A、rise
According to the Laffer curve, as tax rates increase, tax revenues______.A、rise
游客
2025-06-20
32
管理
问题
According to the Laffer curve, as tax rates increase, tax revenues______.
选项
A、rise continuously
B、decrease continuously
C、initially decrease and then increase
D、initially increase and then decrease
答案
D
解析
答案为D项。Laffer curve“拉弗曲线”,系阿瑟·拉弗用来说明税率和税收关系的一种曲线。拉弗曲线表明了税收与税率之间的关系:当税率为零时,税收自然也为零;而当税率上升时,税收也逐渐增加;当税率增加到一定点时,税收额达到抛物线的顶点,这是最佳税率,如再提高税率,则税收额将会减少。故本题选D项。
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