税率结构的博弈均衡模型及效应分析
首发时间:2004-04-09
摘要:建立了确定最优税率结构的博弈均衡模型, 模型中不仅考虑了各经济部门税后利益和政府税收所得,还考虑了各经济部门从政府提供的服务中所得到的“利益”和政府对经济发展的激励意图. 在一定条件下,考察了政府在增加税收和激励经济发展的权衡下,税率与各部门投资份额之间的关系,政府绝对风险厌恶程度与税率之间的关系,政府对经济发展的激励程度与部门规模、税率之间的关系.
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Game equilibrium model for optimal tax system and corresponding effect analysis
Abstract: We establish a game equilibrium model for optimal tax system. In the model, we not only consider the payoffs gained by the investors and the government after tax, and the payoffs paid to the investors by the service provided by the government, and the incentive effects by the government to developing the economy. Under some conditions, we study the relationship between the tax rate and investment amount of each economic department under the trade-off of developing economy and increasing tax amount, the relationship between the government’s absolute risk-aversion and tax rate, and the relationship between the motivation degree of the government to developing the economy, the size of each economic department and tax rate.
Keywords: tax;equilibrium;game
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No.5865903108147231****
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