最优所得税理论
最优所得税理论-
最优所得税理论一诞生，就受到了广泛关注。
Optimal income taxation theory has attracted considerable attention since its birth .
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最优所得税理论认为对最高收入者的最优边际税率应当为零。
This theory also holds that the optimal marginal tax rate for highest income consumers should be zero .
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效率与公平兼顾的最优所得税：理论框架及最优税率估计
The Optimal Income Tax Balancing Efficiency and Fairness : A Theoretical Configuration and Estimation of the Optimal Tax Rate