最优线性所得税模型评析

A Model Analysis on the Favourate Linear Income Tax

在研究最优税收理论在我国的实用性问题时，不必局限于考虑额外负担问题，而应该把研究的重点转向税收的行政管理和寻租。同时，从税收的社会公平角度，还应当把支出问题也纳入到最优税收理论研究的范畴。

When the practice on the favourate tax theory is studied, some extra problems should be paid no attentionto, and the key Point for it should be the tax administration. Meanwhile, the expenditure should be considered in thefavourate tax theory.