Theoretical Derivation of "Structural Tax Cut" under Restriction of Income Growth
- Di Lu, Yong Han, Xiao-ming Zhang, Xu-xin Yang
- Corresponding Author
- Di Lu
Available Online August 2016.
- https://doi.org/10.2991/icassr-15.2016.47How to use a DOI?
- Income Growth, Structural Tax Cut, Private Sector Expense Multiplier of Tax
- 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.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
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 - 3d International Conference on Applied Social Science Research (ICASSR 2015) PB - Atlantis Press SN - 1951-6851 UR - https://doi.org/10.2991/icassr-15.2016.47 DO - https://doi.org/10.2991/icassr-15.2016.47 ID - Lu2016/08 ER -