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临近年末，我们的目光焦点又一次锁定在税收增长上。Ｇａｒｒｉｓｏｎ和Ｌｅｃ（１９９２）利用６３个国家１９７０年～１９８４年的数据，发现平均税率和边际税率都不影响经济增长。Ｐｅｄｅｎ（１９９１）检验了美国１９２９年～１９８６年的宏观税负，发现美国税收水平与经?
Towards the end of the year, our focus is once again locked in tax revenue growth. Using data from 63 countries from 1970 to 1984, Garrison and Lec (1992) found that both the average tax rate and the marginal tax rate did not affect economic growth. Peden (1991) examined the macro tax burden of the United States from 1929 to 1986 and found that the level of taxation in the United States is different from that of the United States.