| 释义 |
Laffer, n. Econ.|ˈlæfə(r)|
[The name of Arthur Laffer (b. 1942), U.S. economist.]
Laffer curve, a supposed relationship between the rate of taxation and the revenue received, under which maximum revenue is attained at a particular tax rate beyond which higher tax rates reduce the yield by discouraging the activity taxed.
1978J. Wanniski in Public Interest Winter 3 (title) Taxes, revenues, and the ‘Laffer curve’. 1978― Way World Works p. xii, I came to see these political figures pushing against what I have come to call the Laffer curve, an exceedingly simple but powerful analytical tool for almost any form of human social or political interaction... The Laffer Curve merely posits that in any political economy, there are always two tax rates that will produce the same revenues. 1981Sci. Amer. Dec. 17/1 Now, as a result of the upsurge of interest in ‘supply side’ economics, the curve of the hour is a brand-new one called, with strangely resonant overtones, the Laffer curve. 1986Economist 14 June 13/2 Some countries could even discover the wild fancies of the Laffer curve: an extra dollar raised through higher taxes driving more than a dollar away. 1995N.Y. Rev. Bks. 12 Jan. 5/1 This is the old supply-side hypothesis of the Laffer curve and the Reagan years, but Republicans now call it ‘dynamic scoring’ of budget effects. |