通过捕食者—猎物模型刻画税收收入分级制度:来自南非的证据
Capturing the Tax-Revenue Bracketing System via a predator-prey model: Evidence from South Africa
AI总结:
本文以南非企业税为对象,构建包含政府、正规与非正规企业的捕食者—猎物模型,分析税率对企业生存的影响、系统稳定性及税收最大化的最优条件。
摘要:
来自企业税项的收入在任何经济体中都发挥着重要作用,因为这些收入可被优先用于生产公共物品、创造就业等。因此,企业税收收入应得到充分重视。基于此,本研究探讨了一个经济体的税收收入获取系统,并将重点放在企业税项上。该系统包含三个参与者:政府、正规企业和非正规企业。我们应用捕食者—猎物模型来模拟政府公报税率对企业生存能力的影响。这是一种模拟经济系统关系与博弈的新方法。研究推导了关键组合点,并随后给出了稳定性分析。与税收收入系统相关的动态机制得以建立并得到批判性分析。最后,我们提供了该系统可被优化以使政府获取尽可能多收入的数学方法,包括最优条件。
英文摘要:
Revenues obtained from the corporate tax heads play significant roles in any economy as they can be prioritized for producing public goods and employment creations, among others. As such, corporate tax revenue should be paid enough attention. This study, therefore, explores the tax-revenue harvesting system of an economy where we focused on the corporate tax head. The system comprises three players; the government and formal and informal firms. We applied the predator-prey model to model the effect of the government-gazetted tax rate on corporate survivability. It is a new approach to modeling economic system relations and games. Critical combinatory points are derived, with stability analysis provided after that. Dynamics associated with the tax-revenue system are established and critically analyzed. Lastly, we provide the mathematical way the system can be optimized for the government to harvest as much Revenue as possible, including optimal conditions.
机构、总结、中文摘要均由AI分析而来,可能存在错误,请以论文正文为准。