优化商品税优化税收理论主要由优化商品税理论和优化所得税理论两部分构成。优化商品税理论最早是由英国剑桥大学的福利经名学家拉姆齐（FrankRamsey）于1927年提出的。拉姆齐所要研究、解决的问题是：假设政府的全部收入只能以扭曲性的商品税来筹集，那么，伍当选择什么律的商 Optimization of tax optimization of the product tax theory is mainly composed of the optimization of the product tax theory and the optimization of income tax theory. The theory of optimizing the product tax was first proposed by Frank Ramsey, a well-known welfare scientist at Cambridge University in 1927. Ramsay wants to study and solve the problem: Suppose the government’s total income can only be distorted by the tax on goods to raise, then Ngood choose what law business