2. 外语
  3. According to the Laffer curve, as tax rates increase, tax revenues______.

According to the Laffer curve, as tax rates increase, tax revenues______.

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问题 According to the Laffer curve, as tax rates increase, tax revenues______.
选项 A、rise continuously
B、decrease continuously
C、initially decrease and then increase
D、initially increase and then decrease
答案D
解析 答案为D项。Laffer curve“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。
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