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。
There are some shortcomings in current Chinese stock exchange turnover tax: levy scope is too narrow, tax rate is too high, the function of macroscopical adjustment is invalid, and so on.
目前我国证券交易流转税存在着征税范围过窄、税率偏高、宏观调节功能缺位等缺陷。
应用推荐