optimal taxation 中文意思是什麼
optimal taxation
解釋
理想稅收-
At last, the author discusses the relationship between economic growth and the optimal portfolios of public debts versus taxation
第四，探討了公債?稅收優化組合與經濟增長的關系。探討了公債與社會總需求的關系。 -
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
本章考察了戰略性國際稅收竟爭下的最優資本課稅。這一分析是在優化稅制和國際稅收競爭理論相結合的框架中展開的。 -
However, excessive tax competition may weaken the effectiveness of the tax incentives, hence incuring welfare loss ; ( ii ) in a non - cooperation tax competition equilibrium, it turns out that tax rates are set too low to fiance an efficient level of public expenditure, especially lowers the provision of the public goods benefiting residents ; ( iii ) competition for capital means the revenue from capital income taxation declines. in order to maintain the necessary public expenditure, the government would shift tax burden towards the more immobile labor, which may arouse the inequity issues on redistribution. chapter 3 : " the strategy of international tax competition and optimal capital taxation.
但過度的稅收競爭反而會減弱稅收激勵政策的有效性，降低一國福利水平；其二，在非合作均衡狀態下，國際稅收競爭使所有國家的資本課稅都維持在缺乏效率的低稅率狀態，從而不能獲取足夠的財政收入，導致公共產品提供不足；其三，旨在吸引資本流入的稅收競爭，普遍降低了對資本所得的課稅，但政府為了獲取足夠的財政收入以維持正常的支出，會將本來由資本承擔的一部分稅負轉移到流動性較弱的勞動力身上。 -
The author makes a comparative study of three separate research strands of the optimal capital taxation u
的國際稅收竟爭；三是不完全競爭和資本流動下的國際稅收競爭。 -
The optimal taxation theory and the reform of china ' s taxation system
最優稅收理論與我國稅制改革 -
First, it expounds the incipient knowledge of optimal taxation, which is mainly embodied in the development of tax principles
首先闡述了西方早期對稅制優化的認識，即主要體現在稅收原則的發展演變。 -
After researching on the tax principles, the dissertation concludes that incipient western theory of optimal taxation focused on justice and efficiency
通過對稅收原則的研究，得出西方關于稅制優化問題的研究都是圍繞著公平與效率展開的。 -
Nobel laureate with extensive oxbridge experience to lead morningside college a pioneer in optimal taxation theory, professor sir james mirrlees was awarded the nobel memorial prize in economic sciences in 1996 in recognition of his fundamental contributions to the economic theory of incentives under asymmetric information
莫理斯教授是最適所得稅理論的開創者，在資訊不對稱的誘因理論研究上有重大貢獻，為一九九六年諾貝爾獎經濟學獎得主，一九九七年獲冊封為爵士。 -
The dissertation aims at : ( i ) presenting and appraising the practices and theories of foreign international tax competition ; ( ii ) analyzing the effects of international tax competition ; ( iii ) analyzing international tax competition in the frame of the optimal taxation theory ; ( iv ) exploring the possibility and feasible ways of international tax harmonization ; ( v ) puting forward suggestions on china ' s strategy of international tax competition
本論文試圖運用西方國際稅收競爭的理論，來考察國際稅收競爭的經濟效應、國際稅收競爭下的資本最優課稅以及國際稅收協調的現實性與可能方式；並進而提出我國面對國際稅收競爭的對策。 -
He was knighted for contributions to economic science in 1997. sir james mirrlees studied the problem of optimal income taxation in a situation where individual takes the tax schedule into account when choosing his work effort and government does not have information on the productivity of individual citizens
莫理斯爵士的研究指出，個人會因應繳稅金額而厘訂自己應付出多少勞動力，但政府卻無從得知每個人的生產力，在這種情況之下，政府難以計算最適所得稅率。 -
He was awarded knighthood by the queen for contributions to economic science in 1997. sir james studied the problem of optimal income taxation in a situation where individual takes the tax schedule into account when choosing his work effort and government does not have information on the productivity of individual citizens
莫理斯爵士的研究指出，雇員會因應繳交稅款的金額而厘訂自己應付出多少勞動力，但政府卻無從得知個別市民的生產力，在這種情況之下，政府如何計算出最適當的入息稅率。 -
Then author puts forward advices for the main tax items which affect the optimal taxation
明確了目標之後，筆者對影響稅制優劣的主要稅種，分別提出了改革措施。 -
In terms of the supply of pubic goods, the realization of optimal resource allocation is, at the same time, the process of eliminating the burden of taxation automatically
私人部門主導型混合產品:這類混合產品的提供主體主要是私人組織，其外部性小，在性質上接近私人產品。 -
The design of optimal income taxation in the presence of information asymmetries is regarded as the foremost achievement of sir james mirrlees
非對稱信息下之最優所得稅設計公認是詹姆士?莫利斯爵士最重要的成就。
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