结合逃税的最优税收理论研究评述

Comment on the Research on Theory of Optimal Taxation in Combination with Theory of Tax Evasion

最优税收理论主要研究税制的最优设计问题,而逃税理论主要致力于政府的最优执行问题,最近出现了将这两种理论结合起来的研究趋势。结合逃税的最优税收理论,包括最优所得税和最优商品税等内容,研究结果表明:结合逃税的最优税收理论并不能得出比标准最优税收理论更为明确的政策结论,其还有待于进一步的研究和发展。

Theory of optimal taxations mainly deals with the optimal desigming ot the tax system, while the theory of tax evasion chiefly focuses on the optimal implementation of the government. Recently there is a research trend to combine these two theories together. That means to research on the optimal taxation theory in combination with the theory of tax evasion, including optimal income tax and optimal commodity tax, etc. The results of the research shows that we can not get a more definite policy conclusion from the optimal taxation theory in combination with the theory of tax evasion than from the standard optimal taxation theory. Further research and development remains to be made.