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.
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。
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.
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