The first chapter introduces western theory of optimaltaxation.
第一章简单介绍了西方的税制优化理论。
2
This dissertation obtains optimaltaxation policy of capital income for small open economy and large economy by solving equilibrium tax rates.
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。
3
After researching on the tax principles, the dissertation concludes that incipient western theory of optimaltaxation focused on justice and efficiency.