但他们认为在一些国家存在最优税收理论要素。

But they argue that elements of the optimal tax system already exist in some countries.

youdao

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。

In recent years Optimal Tax Theory was one of research areas economists are comparatively interest in.

youdao

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.

youdao

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.

youdao