个人所得税制度的优化选择

米尔利斯认为非线性的个人所得税是最优化的；斯特恩则根据一些不同的劳动供给函数、财政收入的需要和公平观点，提出了最优线性所得税模型。我们需要重新探讨累进性个人所得税制的合理性；最优税制理论未必适用于发展中国家；个人所得税改革应综合考虑效率与公平两大目标。

Optimization of Personal Income Tax System

Mirrlees think that the non-linear personal income tax is the most optimized. Stem made the optimal linear income tax model based on different labor supply function, the need for fiscal revenue and fair view. We need to re-examine the rationality of the progressive personal income tax system; Optimal tax theory may not be applicable in developing countries; Personal income tax re- form should be comprehensive consideration two major goals of efficiency and equity.