AnalysisofoptimaltaxtheoryanditspolicyimplicationsoftaxreforminChinaAbstract:optimaltaxtheorytoguidetheWest’staxreform,howtolearnfromtheresultsoftheWesterntheoryofoptimaltaxationfortheperiodofChina’seconomictransformationofChina’staxreformisanimportantquestionfacing.optimaltaxtheory,includingoptimalcommoditytaxtheory,thetheoryofoptimalincometax,commoditytaxandincometaxtheory,thec...
