Furthermore, the optimal tax rate is determined.
并且确定了最优税率。
Public choice school differs from the optimal tax system theory.
公共选择学派有别于主流的最优税制理论。
Tax systems may be evaluated by standards other than those of optimal tax theory.
税制可以用最适税收理论以外的其它标准来评价。
Their model finds that the optimal tax rate on inheritance could be 50-60% or more.
他们的模型发现对遗产征收的最佳税率能达到50%到60%，甚至更多。
But they argue that elements of the optimal tax system already exist in some countries.
但他们认为在一些国家存在最优税收理论要素。
In recent years Optimal Tax Theory was one of research areas economists are comparatively interest in.
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。
The optimal tax theory is a theory which is used to study levying big tax by the most reasonable method.
最适课税论是研究如何以最经济合理的方法征收某些大宗税款的理论。
This dissertation obtains optimal taxation policy of capital income for small open economy and large economy by solving equilibrium tax rates.
通过均衡税率求解，本文得到了小型经济与大国的最优资本所得税收政策。
After researching on the tax principles, the dissertation concludes that incipient western theory of optimal taxation focused on justice and efficiency.
通过对税收原则的研究，得出西方关于税制优化问题的研究都是围绕着公平与效率展开的。
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.
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。
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。
To explain why, let us start with the premise that the defenders of any progressive tax have to give some principled account of the optimal degree of tax progressivity.
我们的前提假设是：累进税的支持者必须要对最优累进率给出有力的解释。
According to MM theory with bankruptcy cost and tax, capital adequacy regulations are fully effective only if the capital ratio stipulated by management and optimal capital structure is consistent.
按照存在破产成本和税收情况下的MM理论分析，只有管理当局确定的资本比率和银行最佳资本结构一致时，资本充足性管制才是完全有效的。
This theory also holds that the optimal marginal tax rate for highest income consumers should be zero.
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。
However, when the excess burden of distorting the leisure-income trade-off is included, marginal tax rates of far less than 100 percent are optimal.
但是，如果把扭曲闲暇—收入替换关系的超额负担包括在内，大大低于100%的边际税率才是最适的。
Finally we estimate the optimal level of macro - tax burden in China by numerical simulation.
最后通过数值模拟，对中国的最优宏观税负水平进行了估计。
The result shows that, a business tax affects the optimal loan of commercial banks, and distorts banks' behavior, however, enterprise income tax has not such effects.
研究结果表明，营业税的开征会影响商业银行最优贷款发放量，对银行信贷行为具有扭曲作用；
After solving the model, the optimal production plans about energy and profits tax in 1985 are obtained.
通过模型求解，得出1985年能耗、利税优化生产方案。
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.
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。
According to their economics and crime risks and uncertainties economic theory, analysis of the optimal decision of the tax evaders and tax evasion decision-making affecting the main factors.
他们根据犯罪经济学以及风险和不确定性经济学理论，分析了逃税者的最优决策以及影响逃税决策的主要因素。
The conclusions prove that under the existing international tax agreement pattern, the optimal policy for most countries is to collect capital income tax at source.
结论证明了在现有国际税收协定模式下，在大多数情况下主权国家的最优税收政策都是对资本所得从源征税。
Edgeworth's early study of optimal income taxes indicated that after-tax incomes should be equal.
埃斯沃琪对最适所得税的早期研究指出。
It indicates that while recycling market function perfectly, Pigovian tax can reach social optimal.
分析表明：在不存在循环市场失灵情况下，庇古税就可以达到社会福利最大化。
It indicates that while recycling market function perfectly, Pigovian tax can reach social optimal.
分析表明：在不存在循环市场失灵情况下，庇古税就可以达到社会福利最大化。
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