摘要
最优税收理论是近年来经济学家们比较感兴趣的研究领域之一。最优税收理论主要包括商品税与所得税的组合理论、最优商品税、最优所得税三个方面。本文旨在阐述、评价最优税收理论的主要内容,并在此基础上。
In recent years Optimal Tax Theory was one of research areas economists are comparatively interest in. Optimal Tax Theory mainly includes the combinatorial theory of optimal commodity tax and optimal income tax, the theory of optimal commodity tax and the theory of optimal income tax. This paper first analysis The Optimal Tax Theory, and then analyses the enlightenment optimal tax theory on the design of tax system in China
出处
《价值工程》
2007年第1期156-158,共3页
Value Engineering
关键词
最优税收
最优商品税
最优所得税
启示
optimal taxation
optimal commodity tax
optimal Income tax
enlightenment
