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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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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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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