THE EFFECTIVENESS OF TAX POLICY IN SMOOTHING CHINA ECONOMIC FLUCTUATION——One Analysis on Capital and Labor Income Taxes
CAI Hong-bo1, WANG Jun-hai2
1. School of Economics and Business Administration, Beijing Normal University, Beijing 100875, China; 2. Hunan Branch of National Development Bank of China, Changsha 410007, China
CAI Hong-bo, WANG Jun-hai. THE EFFECTIVENESS OF TAX POLICY IN SMOOTHING CHINA ECONOMIC FLUCTUATION——One Analysis on Capital and Labor Income Taxes[J]. Economic Theory and Business Management, 2011, (11): 39-46.