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。

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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。

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The theory is analyzed roundly about accounting standards of income tax from the conversion of accounting standards, through contrasting concept of income tax and change of calculating means.

从新会计准则理念的转变出发，通过对所得税相关概念、计算方法的变化对比，对所得税会计准则理论进行了比较全面的解析。

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Rewriting the corporate income tax, goes the theory, is easier because there is a consensus within the business community to lower rates and broaden the tax base.

FORBES: Connect

Tax defiers--or "tax protesters" as they've traditionally been known--glom onto one kooky, discredited theory or another as to why the income tax is illegal or doesn't apply to them personally or doesn't cover their normal sources of income. (Example: Only foreign income, or only earnings of federal employees are taxable.) They typically file returns showing zero income or simply stop filing.

FORBES: Snipes' Sentence A Big Win For Tax Officials

In theory, an efficient tax system would tax both income and capital gains at the same rate and allow people to make their decisions on merit alone.

ECONOMIST: Private equity: Carried away | The