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。
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。
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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