最优税收理论及对我国税制改革的政策启示  

Enlightenment of Optimal Tax Theory on the Design of Tax System in China

作　　者：崔俊光[1] 

机构地区：[1]河北经贸大学研究生院,石家庄050061

出　　处：《价值工程》2007年第1期156-158,共3页Value Engineering

摘　　要：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。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。本文旨在阐述、评价最优税收理论的主要内容,并在此基础上。In recent years Optimal Tax Theory was one of research areas economists are comparatively interest in. 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. This paper first analysis The Optimal Tax Theory, and then analyses the enlightenment optimal tax theory on the design of tax system in China

关 键 词：最优税收 最优商品税 最优所得税 启示 

分 类 号：F810.42[经济管理—财政学]