本文运用理论联系实际的方法，辨证地评述了西方关于税收制度改革的三种主要理论，即公平课税论、最适课税论和财政交换论；
This paper reviews three main theories of tax reform , which are theory of equitable taxation , theory of optimal taxation and theory of fiscal exchange ;
从最适课税论看增值税的发展趋势
On the Tendency of Added - value Tax Development
最适课税论