Proceedings of the 3d International Conference on Applied Social Science Research

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

Authors
Di Lu, Yong Han, Xiao-ming Zhang, Xu-xin Yang
Corresponding Author
Di Lu
Available Online August 2016.
DOI
https://doi.org/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.
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Proceedings
3d International Conference on Applied Social Science Research (ICASSR 2015)
Part of series
Advances in Intelligent Systems Research
Publication Date
August 2016
ISBN
978-94-6252-148-3
DOI
https://doi.org/10.2991/icassr-15.2016.47How to use a DOI?
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
UR  - https://doi.org/10.2991/icassr-15.2016.47
DO  - https://doi.org/10.2991/icassr-15.2016.47
ID  - Lu2016/08
ER  -