最さい適てき課か税ぜい

noun

optimal taxation; optimum taxation

Technical term in public economics referring to the design of a tax system that maximizes social welfare given certain constraints.

• 最さい適てき課か税ぜいの理り論ろんは、税ぜい制せいの効こう率りつ性せいと公こう平へい性せいのバランスを分ぶん析せきする。

  The theory of optimal taxation analyzes the balance between efficiency and equity in a tax system.