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zui you ke shui li lun jin zhan jian ping
Pages: 53-56
Year: Issue:  1
Journal: Taxation Research Journal

Keyword:  税收超额负担 最优商品税 最优所得税;
Abstract: 最优课税理论是近年来经济学家们比较感兴趣的研究领域之一。最优税收理论包括相互联系的三个方面:最小超额负担理论、最优商品税理论和最优所得税理论。本文从税收超额负担分析入手,按时间序列,对最优课税理论做了系统考察,并给出了相应的评论。
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