西方最优税收实证理论发展述评（A review of the development of the empirical theory of the optimal tax in the West）.docVIP

西方最优税收实证理论发展述评（A review of the development of the empirical theory of the optimal tax in the West） A review of the development of the empirical theory of the optimal tax in the West A review of the development of the empirical theory of the optimal tax in the West 2008-12-20 15:15:38 Abstract: since 1980s, the development of the optimal tax theory in the West presents a prominent feature, that is, the optimal tax theory and empirical analysis have made significant progress. Istn (Stern), Slam Rod (slemrod), aermu (ALM) as the representative of the western economists based on the review and cri