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。
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.
即他们首先要确定累进率到底是多少，然后能够说明为什么这个数字是最优的。
They have to identify which of the infinite number of progressive tax schedules they embrace, and then explain why it is best.
即他们首先要确定累进率到底是多少，然后能够说明为什么这个数字是最优的。
They have to identify which of the infinite number of progressive tax schedules they embrace, and then explain why it is best.
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