下列各项中，不属于西方税收效应分析理论的局限性有（）。A、基本假设过于严格，其中完全

发布时间：2018-08-08 05:56 │ 来源：www.tikuol.com

题型：单项选择题

下列各项中，不属于西方税收效应分析理论的局限性有（）。

A、基本假设过于严格，其中完全竞争市场的假定基本是不存在的

B、没有将现实中各不相同的企业行为区别对待，最重要的是不能及时地将影响企业行为的其他因素诸如信息化、边际成本递减、内生增长等因素考虑在原模型之中

C、没有将具体的税收制度模型化，分析线条过于宽泛，即缺少针对具体的税收制度的分析和研究

D、经济研究人员的统计数据不能反映基本的情况

题型：单项选择题

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