| 1. | The optimal taxation theory and the reform of china ' s taxation system
最优税收理论与我国税制改革 |
| 2. | The first chapter introduces western theory of optimal taxation
第一章简单介绍了西方的税制优化理论。 |
| 3. | Then author puts forward advices for the main tax items which affect the optimal taxation
明确了目标之后，笔者对影响税制优劣的主要税种，分别提出了改革措施。 |
| 4. | In fact , the germ of his nobel prize work was contained in an examination question he set on optimal taxation
事实上，诺贝尔奖的学说的初步概念，源自一条关于最优税制的考试题目。 |
| 5. | The question turned out to be troublesome and too difficult , but it set him off in the direction of optimal taxation theory
这个题目虽然复杂又深奥，但却开启他研究最优税制理论的道路。 |
| 6. | First , it expounds the incipient knowledge of optimal taxation , which is mainly embodied in the development of tax principles
首先阐述了西方早期对税制优化的认识，即主要体现在税收原则的发展演变。 |
| 7. | After researching on the tax principles , the dissertation concludes that incipient western theory of optimal taxation focused on justice and efficiency
通过对税收原则的研究，得出西方关于税制优化问题的研究都是围绕着公平与效率展开的。 |
| 8. | In this chapter , the optimal capital taxation under strategic international tax competition is analyzed in a combined frame of the optimal taxation theory and international tax competition theory
本章考察了战略性国际税收竟争下的最优资本课税。这一分析是在优化税制和国际税收竞争理论相结合的框架中展开的。 |
| 9. | To the article , author thinks that it only is a start , need more improvement in theory of the optimal taxation , methodology and policy suggestion though it has come to an end
对于本论文，尽管它已定稿，但笔者深深地感受到，研究才刚刚开始，它还需在最优税制理论、方法论以及政策主张上，进一步得到改进和完善。 |
| 10. | Second , it introduces the current western theory of optimal taxation , including ramsey tax rule and mirrlees ' s optimal income taxation , which is playing an important role in the western income tax reform
其次介绍了西方现代税制优化理论的内容，主要是拉姆塞的最优商品税理论，以及莫里斯的最优所得税理论，该理论对西方国家所得税税制改革起着重要的作用。 |
