税收中性理论的基础是税收超额负担理论。
Tax neutral theory is based on the excess burden of tax theory.
效率商品税理论展示的是，如何在超额负担最小时，课征到既定的税收收入。
Efficient commodity tax theory shows how to raise a given amount of revenue with a minimum of excess burden.
效率商品税理论展示的是，如何在超额负担最小时，课征到既定的税收收入。
Efficient commodity tax theory shows how to raise a given amount of revenue with a minimum of excess burden.
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