Theoretical Derivation of "Structural Tax Cut" under Restriction of Income Growth

DOI

10.2991/icassr-15.2016.47How to use a DOI?

Keywords

Income Growth, Structural Tax Cut, Private Sector Expense Multiplier of Tax

Abstract

Since the actual implementation process may encounter the contradiction between the guarantee of government income and the stimulation of private sector expense, this study performed mathematical derivations on the effects of structural tax cut. Theoretical analysis shows that the structural tax cut polices (tax cut accompanied with increase of some specific taxes) may solve the contradiction between income growth and tax cut to some extent. At the same time, it plays a positive role in optimizing economic structure and promoting economic growth by developing tax structure according to the nature of tax and adopting differentiated tax policies.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Di Lu
AU  - Yong Han
AU  - Xiao-ming Zhang
AU  - Xu-xin Yang
PY  - 2016/08
DA  - 2016/08
TI  - Theoretical Derivation of "Structural Tax Cut" under Restriction of Income Growth
BT  - Proceedings of the 3d International Conference on Applied Social Science Research
PB  - Atlantis Press
SP  - 163
EP  - 166
SN  - 1951-6851
UR  - https://doi.org/10.2991/icassr-15.2016.47
DO  - 10.2991/icassr-15.2016.47
ID  - Lu2016/08
ER  -