Tax elasticity reflects the relationship between the taxation growth rate and the economy growth rate.
税收弹性是税收增长率与经济增长率的比例关系。
When a single tax is imposed, the excess burden is proportional to the compensated elasticity of demand, and to the square of the tax rate.
当只开征一种税时，其超额负担与补偿性需求弹性成正比，与税率的平方成正比。
The tax design of nitrogen fertilizer was discussed by utilizing the external theory and the demand elasticity theory.
运用外部性理论和需求弹性理论，探讨氮肥税的设计。
This paper analyses the tax incidence and the influence of the labor supply elasticity on it.
本文分析了工薪税的税收归宿和劳动供给弹性的影响。
The numerical results indicate that tax on capital inflows can discourage capital inflows, and that the outcome varies according to elasticity of saving and velocity of currency circulation.
模型的数值分析结果表明，资本流入征税可以减少资本流入，但其效果主要取决于货币的流通速度和居民储蓄的利率弹性。
Using analysis of elasticity, we derive that, when the penalty coefficient is fixed, the daily penalty rate for late tax payment should be lowered.
利用弹性分析理论得到当偷税罚款系数一定时，税款滞纳金每日征收率应适当下调；
Progressive degree of progressive tax rate depends on the type of Social welfare function and labour supply elasticity.
累进税率的累进程度取决于社会福利函数的类型和劳动供给弹性的大小。
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.
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 main tax category in our country. Its tax source is wide and tax burden elasticity is great.
它作为我国的主体税种，税源大、税负弹性也大，存在很大的筹划空间。
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;
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；
应用推荐