最优所得税理论旨在分析和解决所得课税在公平与效率之间的权衡取舍问题。
Among other results, they demonstrated the principles of "moral hazard" and "optimal income taxation" discussed in the books of William Vickrey.
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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.
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。
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.
最优所得税主要探讨税收如何兼顾公平与效率问题,以及给定公平偏好程度下,如何确定最优边际税率水平。
Optimal income taxation is primarily aimed at balancing fairness and efficiency, and ascertaining the level of optimal marginal tax rate under a given equity preference condition.
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