A-A+
According to the Laffer curve as tax rates in
问题详情
According to the Laffer curve, as tax rates increase, tax revenues______.
A．rise continuously
B．decrease continuously
C．initially decrease and then increase
D．initially increase and then decrease请帮忙给出正确答案和分析，谢谢！
参考答案
正确答案：D
解析：答案为D项。Laffercurve“拉弗曲线”，系阿瑟·拉弗用来说明税率和税收关系的一种曲线。拉弗曲线表明了税收与税率之间的关系：当税率为零时，税收自然也为零；而当税率上升时，税收也逐渐增加；当税率增加到一定点时，税收额达到抛物线的顶点，这是最佳税率，如再提高税率，则税收额将会减少。故本题选D项。
