最优税制理论发展的启示

最优税制的理论研究已经走过了一百多年的历史，取得了丰硕的成果，在经济学尤其是在财政学的研究中占有很重要的地位。转轨时期的中国税制正处于一个急需理论发展的阶段，如何理解先人的成果，并为我国的税制改革提供更好的思路是摆在我们面前的一个重大问题。就最优税制理论的发展做了综述，认真分析了最优税制理论存在的现实意义和局限性，并提出了对我国税制改革的借鉴意义。

The Enlightenment of the Development of the Optimal Taxation Theory

The study of the optimal taxation theory provides us fruitful results in past more than 100 years, and has plaid an important part in economy, especially in the research of public finance. The taxation system in transition period needs to develop its theory. Therefore, how to absorb previous achievements and to develop a better ideat for our tax reform is a important question we have to answer. This paper summarizes the development of the optimal taxation theory, analyzes its practical significance and its limitations, and points out how to use it for our tax reform.