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English

They argue that the Laffer curve only measures the rate of taxation, not tax incidence, which may be a stronger predictor of whether a tax code change is stimulative or dampening.

Chinese

不过,拉弗曲线只衡量税率,而不是税收负担,税收负担才是税法变化是否促进或抑制经济的一个更强的预测指标。