However, the Western Theory of Optimal Taxation has not been introduced to China systematically and comprehensively.
但是，对于最优税收理论的基本内容及其所存在的问题，在我国尚未有人进行系统、全面的介绍和分析。
参考来源 - 最优课税问题研究——劳动价值论的观点·2,447,543篇论文数据，部分数据来源于NoteExpress
但他们认为在一些国家存在最优税收理论要素。
But they argue that elements of the optimal tax system already exist in some countries.
最优税收理论是近年来经济学家们比较感兴趣的研究领域之一。
In recent years Optimal Tax Theory was one of research areas economists are comparatively interest in.
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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