信息的非对称性与最优税收———记１９９６年诺贝尔经济学奖得主詹姆斯·米尔利斯孙经纬最优税收理论的核心是公平和效率。就最优所得税而言，财政学家Ｓｔｅｒｎ形象地将其描述为“馅饼大小和分配间的经典替代”。所得税对劳动力供给的（负）激励效应和人在劳动能力上的... Asymmetry of Information and Optimal Taxation --- The 1996 Nobel Prize Laureate in Economics James M. Myers Sun Jingwei The core of the optimal tax theory is fairness and efficiency. In terms of the best income tax, financial economist Stern vividly describes it as “a classic alternative to pie size and distribution.” Income tax on labor supply (negative) incentive effect and people’s ability to work ...