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政策制定者当然不能期望最优税收理论的研究者告诉他们在哪个收入水平采用多少税率。最优税收模型作为一个简化的模型,所反映的是最优税收政策安排的框架詹姆斯·莫里斯(James Mirrlees),1936年生于苏格兰的明尼加夫,与亚当·斯密是同乡,激励理论的奠基者,因在信息经济学理论领域做出了重大贡献而获得1996年诺贝尔经济学奖。有没有十全十美的所得税政策?应该是高收入者的税率高,还是低收入者的税率高?如何准确识别征税对象?有没有一个能促进社会健
Of course, policymakers can not expect researchers at Optimal Tax Theory to tell them at what income level. The optimal tax model, as a simplified model, reflects the framework of the optimal tax policy arrangement James Mirrlees, born in 1936 in Minneapolis, Scotland, is a fellow countryman with Adam Smith, The founder, won the Nobel Prize in Economics in 1996 for his significant contribution to the field of information economics. Is there a perfect income tax policy? Should the high-income tax rate is high or low-income tax rate is high? How to accurately identify the tax object? Is there any one can promote social health