analysis of optimal tax theory and its policy implications of tax reform in china（分析最优税收理论和其在中国的税收改革政策的影响）.docVIP

Analysis of optimal tax theory and its policy implications of tax reform in China Abstract: Optimal tax theory to guide the West’s tax reform, how to learn from the results of the Western theory of optimal taxation for the period of China’s economic transformation of China’s tax reform is an important question facing. Optimal tax theory, including optimal commodity tax theory, the theory of optimal income tax, commodity tax and income tax theory, the combination of three aspects of this paper is to explain, evaluate the main elements of optimal tax theory, and on this basis, draw on China’s tax reform policy implications. Keywords: optimal taxation, the optimal commodity tax, the optimal income tax, inspiration First, the standard optimal tax Turning to optimal tax theory, the optimal tax system must first understand the evaluation criteria. The history of the tax system, many economists view of the ideal characteristics, the concern is that Adam Smith in his lt;lt;Wealth of Nations gt;gt; in the of equality, to determine, convenient, and at least four principles of the cost of collection, as well as Wagner in his lt;lt;Financegt;gt; four of nine projects proposed in principle, and so on [1]. Efficiency and equity issues in the discussion of economics in the two main themes of today, the ideal tax policy is often made in Musgrave within the framework of the three criteria, namely: (1 tax fairness standards, (2 minimum administrative cost criteria, (3 minimum standards of negative incentives (efficiency criteria) [2]. Second, the assumption of optimal tax theory In short, optimal tax theory is to consider how the most economical way to levy taxes in some bulk theory. Optimal tax theory is based on the series under strict assumptions, the most important assumptions are three: (a perfectly competitive market hypothesis, (2 administrative capacity assumption that any use of tax instruments are not subject to government administration capacity co