But people who emphasize the efficiency often base the Laffer curve, and insist decreasing the marginal tax rate of individual income tax. 但强调效率的人会以拉弗曲线为依据,主张降低个人所得税边际税率。
The main conclusions are: first, the marginal tax rate is the level of corporate income tax on behalf of the company. 主要结论有:首先,边际税率是可以代表公司企业所得税水平的。
Combined with the existing Western theoretical and empirical research, the paper selected the marginal tax rate as the proxy variables of the capital structure, which more accurately described the tax effect of capital structure. 结合西方现有的理论和实证研究,本文选取边际税率作为资本结构的代理变量,更准确的反应了资本结构的税收效应。