税收弹性是税收增长率与经济增长率的比例关系。
Tax elasticity reflects the relationship between the taxation growth rate and the economy growth rate.
不过，在实行税收体系弹性以抵消可能只是暂时性的收入浮动之前，一个社会要想找到自己是公民社会的强有力的证据，很有可能会被打倒。
But a society would want compelling evidence that the social contract had been torn up before flexing the tax system to offset what may turn out to be only temporary fluctuations in relative incomes.
当前我国企业所得税比例税率形式的主要弊端是税收收入的弹性小，差别比例税率有失公平。
The main disadvantages of China's existing proportional rate of tax are low flexibility and unfairness of tax revenue.
最优商品税理论声称，应当对需求较缺乏弹性的商品课以较重的税收，以减少税收的额外负担。
The optimal tax theory holds that goods that lack flexibility in demand should be imposed more taxes in order to reduce additional burdens of tax income.
在局部均衡竞争模型中，税收归宿取决于供求弹性。
In partial equilibrium competitive models, tax incidence depends on the elasticities of supply and demand.
它税源大，税负弹性也大，具有很大的筹划空间，是企业开展税收筹划的重点。
It is a key item in business tax mobilization for it leaves much to be mobilized due to its broadness of tax fund and great elasticity of tax burden.
本文分析了工薪税的税收归宿和劳动供给弹性的影响。
This paper analyses the tax incidence and the influence of the labor supply elasticity on it.
欧洲企业最想要的是更大的劳动弹性和更少的税收和规定。
What European firms want most of all is greater Labour flexibility and a reduction in taxes and regulations.
财政收入弹性过低表明我国税制结构不合理、税收征管存在问题；
The fact that the elasticity is much too low shows that the tax structure is unreasonable and taxation system problematic;
财政收入弹性过低表明我国税制结构不合理、税收征管存在问题；
The fact that the elasticity is much too low shows that the tax structure is unreasonable and taxation system problematic;
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