<strong>关于最优所得税的几个问题(10金币)</strong><div style="PADDING-RIGHT: 0px; MARGIN-TOP: 10px; ; OVERFLOW-X: hidden; WIDTH: 97%; WORD-BREAK: break-all; TEXT-INDENT: 24px; LINE-HEIGHT: normal; HEIGHT: 200px; WORD-WRAP: break-word;"><p>这是经典最优所得税理论的一个总结：</p><div class="quote"><p>Optimal Income Taxes </p><p>On equity grounds, income taxes should be higher on those with greater income; indeed, under some special conditions, income taxes should be chosen to&nbsp;equalize after-tax incomes, thereby implying <strong>marginal tax rates of 100 percent</strong>. <u>However, on efficiency grounds, marginal tax rates should be lower the more responsive are individuals in their labor decisions, the smaller is the spread in the skills of the individuals, the less concerned with equality is society, and the lower is the amount of revenue that government must collect.</u> In fact, the <strong>marginal tax rate on the single richest individual should be zero.</strong></p></div><p>1、从公平的角度上讲边际税率要100%呢？</p><p>2、划线的一句话太长，把我绕晕了，什么意思？</p></div>

[此贴子已经被作者于2007-12-27 11:30:27编辑过]