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.

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最优商品税理论声称，应当对需求较缺乏弹性的商品课以较重的税收，以减少税收的额外负担。

The optimal tax theory holds that goods that lack flexibility in demand should be imposed more taxes in order to reduce additional burdens of tax income.

youdao

最优商品税理论声称，应当对需求较缺乏弹性的商品课以较重的税收，以减少税收的额外负担。

The optimal tax theory holds that goods that lack flexibility in demand should be imposed more taxes in order to reduce additional burdens of tax income.

youdao