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.

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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。

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.

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