最优税收

最优税收理论框架下的财产转移税研究

Studies on Property Transfer Tax : an Analytical Framework of Optimal Taxation

全文共分为七章：第一章是关于最优税收理论所用到的基本概念的介绍。

Chapter One introduces the basic concepts of the Western Theory of Optimal Taxation .

构造一个封闭的动态宏观经济模型，探讨税收总量占GNP合理比重之方法，对设计现实经济中复杂的最优税收政策有着深刻而重要的启示和帮助作用。

There is a both important and profound function of indication and help about designing complicated optimize tax policy in reality by means of establishing a closed developing macroeconomics model to explore fine ratio between tax sum and GNP .

不一致时间偏好下的最优税收政策

Optimal Tax Policy with Variable Rate of Time Preference

公平、效率与最优税收理论

Equity , Efficiency and Theory of Optimum Taxation

搜索模型中的最优税收和失业

Optimal Tax and Unemployment in the Search Model

同时，虽然国债是中立的，但国债为最优税收政策提供了更多样化的选择。

National debt is neutral , but it provides alternatives for the optimum tax policies .

企业最优税收筹划规模的选择&基于有效税收筹划理论的研究

Choice of Enterprise 's Optimizing Taxpaying Planning Scale & Research Based on Effective Taxpaying Planning Theory

最优税收理论是近年来经济学家们比较感兴趣的研究领域之一。

In recent years Optimal Tax Theory was one of research areas economists are comparatively interest in .

中国经济平稳增长路径下的最优税收收入取值分析

Analysis of the Optimal Scale of Tax Revenue on the Stable Path of Economic Growth in China

但是，对于最优税收理论的基本内容及其所存在的问题，在我国尚未有人进行系统、全面的介绍和分析。

However , the Western Theory of Optimal Taxation has not been introduced to China systematically and comprehensively .

炫耀性消费、经济增长和最优税收政策政府对外国货征收抑制性税率。

Conspicuous Consumption , Economic Development and Optimum Tax Policy ; The government has put a prohibitive tax on foreign goods .

本文在财政分权框架下引入不完全人口流动和内生劳动供给选择，针对两个不对称的地方经济，研究了政府的最优税收、最优公共支出和最优转移支付政策。

This paper studies the optimal taxation , expenditures and grants polices in a federal framework with mobile population and endogenous labor choices .

但对于生产性政府支出，开放经济的最优税收政策与封闭经济的最优税收政策并不完全等价。

But for government produc-tion expenditure , the optimal tax policy in an open economy is incompletely equivalent to that in a closed economy .

第四章是对剩余价值论和马克思的再生产理论基础上的最优税收理论有关的基本概念和基本理论的分析。

Chapter Four analyzes the basic concepts and basic theory of Optimal Taxation based on Marx 's Theory of Surplus and Theory of Reproduction .

自20世纪90年代以来，我国的税收负担率一直稳定在10%～18%的水平，这与我国目前能够接受的最优税收负担率已相当接近。

The tax burden rate level has been kept stably between 10 % and 18 % since 1990s , which is very close to the optimal level for the country .

最优税收理论主要包括商品税与所得税的组合理论、最优商品税、最优所得税三个方面。

Optimal Tax Theory mainly includes the combinatorial theory of optimal commodity tax and optimal income tax , the theory of optimal commodity tax and the theory of optimal income tax .

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。

Theory of optimal taxations mainly deals with the optimal designing of the tax system , while the theory of tax evasion chiefly focuses on the optimal implementation of the government .

对我国近期最优税收负担率量值的大致估计国外常用的灼减量等方法则只能大致估计型砂的抗粘砂能力如何。

An Estimate of Optimal Tax Burden ; The LOI and other test methods common used in abroad countries can only roughly estimate the tendency to prevent the sand burning-on defect .

西方最优税收理论是最近颇受我国理论界关注的一种税收理论，而且近年来，一部分国家如美国、加拿大等都将其应用到税收实践中。

Currently the Western Theory of Optimal Taxation is receiving great interest and concern in China . Some countries , such as America and Canada have recently applied this taxation theory into practice .

本文就是在对西方最优税收理论进行评析的基础上，以马克思的剩余价值理论和再生产理论来研究我国的最优税收理论。

The main purpose of this essay is to establish a customized Chinese Theory of Optimal Taxation by integrating Marx 's Theories of Surplus Value and Reproduction with the Western Theory of Optimal Taxation .

本文第二章以确定性模型为样板，考虑公共支出的生产性和福利性作用，讨论最优税收的问题，分析公共支出对消费者福利的影响。

Taking Ramsey model as a template , chapter two considers producing and welfare effect of the government spending , based on this model , discusses the optimal taxation , analyses the influence of government spending to consumers .

建立了一个带有政府花费的内生经济增长模型，并在此模型的基础上讨论了税收政策对经济增长的影响，定性地刻画了最优税收与最优经济增长率之间的关系；

This paper establishes an endogenous economic growth model with government expenditure , based on this model , discusses the effect of tax policy on economic growth , describes the relation of optimal tax and optimal economic growth rate .

最优的税收分配，重要的是要体现公平原则，但又不能以牺牲效率为代价，因此，公平与效率要同时兼顾。

The significance to the optimal taxation distribution is to reflect equality principle and not to be at the expense of sacrificing the efficiency for realizing the fairness principle . So consideration must be given to both the equity and the efficiency .

持续经济增长目标下的最优税负和税收结构调整

Optimal tax burden and tax structure adjustment with sustained economic growth

城市基础设施提供的最优规模&MDP税收分配模型的一个运用

The Optimal Scale of Urban Infrastructure : A Study using MDP Tax-Distribution Model

通过均衡税率求解，本文得到了小型经济与大国的最优资本所得税收政策。

This dissertation obtains optimal taxation policy of capital income for small open economy and large economy by solving equilibrium tax rates .

第三章考虑财政政策与经济增长的关系，讨论了政府支出的最优规模，并分析了债券，税收对经济增长的影响，并求得最优债券及税收结构。

In chapter three , we calculate the relation of fiscal rules and economic development , discuss the optimization scale of the government spending , analysis the influence of bond and taxation to the economic development .