In that case the marginal rate of substitution need not equal the ratio of the prices.

在那种情况下，边际替代率不必等于价格比率。

youdao

S. would create a new tax bracket for the highest 1 percent of income and calculate a marginal income tax rate for that bracket sufficient to reduce the after-tax Brandeis ratio to 36.

FORBES: The Brandeis Ratio Tax