美国经济学家约·斯林孟德指出:“优化税制理论就其目前情况看,与成为一种实证性的税制指导理论还有一段距离,其主要原因在于该理论尚未将税收征管作为一个重要问题加以研究,税收的强制性隐含的征税的资源成本是很大的,而不同的税收制度设置往往伴随着不同的征税成本,因此强化 Josh Sloanemund, a U.S. economist, pointed out: "The optimization of the tax system theory is still far from being an empirical tax guidance theory because its theory has not yet taken tax collection as an important issue To be studied, the resource cost of imposing implicit taxation of taxes is substantial, whereas the different taxation system settings are often accompanied by different taxation costs, so strengthening