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。
This was recognised by John Maynard Keynes, who in the 1940s argued for a global clearing bank that would tax or even confiscate the excess earnings of surplus countries.
凯恩斯(John MaynardKeynes)在20世界40年代就意识到这一点，他提议建立一个全球性清帐银行，其目的是对顺差国家收取税额甚至把顺差充公。
Tax neutral theory is based on the excess burden of tax theory.
税收中性理论的基础是税收超额负担理论。
Excess burden may result even if observed behavior is unaffected, because it is the compensated response to a tax that determines its excess burden.
即使可观察到的行为不受影响，也可能有超额负担，因为决定一种税的超额负担的，正是对该税的补偿性反应。
A.I.Krakauer quotes a memo from a lawyer at the firm Copilevitz & Canter, who examined C.A.I.’s tax return and warned that the I.R.S. could cite Mortenson for receiving excess benefit from a charity.
科莱考尔在文章中还引用了一位Copilevitz&Canter公司律师的备忘录，这位律师在检查过中亚协会的纳税申报单之后，曾警告说美国国税局可能会以利用慈善非法敛财的罪名传讯摩顿森。
It is in line with the fairness principle of levying on unearned income to change proportional tax rate to progressive tax rate in excess of specific amount.
建议对以前适用比例税率的所得改为适用超额累进税率，这符合对非勤劳所得课税的公正性。
When a single tax is imposed, the excess burden is proportional to the compensated elasticity of demand, and to the square of the tax rate.
当只开征一种税时，其超额负担与补偿性需求弹性成正比，与税率的平方成正比。
In most forms the tax is designed to discourage the production, importation and purchase of carbonated, uncarbonated, sports and energy drinks, with excess levels of added sugar.
在大多数情况下，“糖税”用来减少含糖量较高的碳酸饮料、非碳酸饮料、和运动能量型饮料的生产、进口及购买。
However, when the excess burden of distorting the leisure-income trade-off is included, marginal tax rates of far less than 100 percent are optimal.
但是，如果把扭曲闲暇—收入替换关系的超额负担包括在内，大大低于100%的边际税率才是最适的。
Excess organics tax ozonation and foam fractionating systems.
多余的有机物税臭氧和泡沫分馏系统。
Tax penalties for those who have families with more than a designated number of children to discourage excess population growth.
对子女超过法定数目的家庭给予税收惩罚以抑制人口的过度增长。
Excess-burden calculations typically assume no other distortions. If other distortions exist, the incremental excess burden of a new tax depends on its effects in other markets.
计算超额负担时，一般假定没有其他扭曲因素。如果存在其他扭曲因素，一种新税的新增超额负担取决于该税对其他市场的影响。
Taxes generally impose an excess burden - a cost beyond the tax revenue collected.
税收通常会造成超额负担—超过所征收上来的税收收入的一种成本。
Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income.
外国企业的所得税，按应纳税的所得额超额累进计算。
The academia put forward the adjustment of "nine grades excess progressive rates" in recent year, namely: "increase tax exemption, reduce tax bracket, reduce tax rate".
近几年学术界针对工资薪金的“九级超额累进税率”提出了“提高免征额、减少级次、降低税率”的调整意见，笔者认为其中有欠妥当。
If the output tax for the period is less than and insufficient to offset against the input tax fort -he period, the excess input tax can be carried forword for set-off in the following periods.
因当期销项税额小于当期进项税额不足抵扣时，其不足部分可以结转下期继续抵扣。
The Ramsey rule stipulates that to minimize excess burden, tax rates should be set so that the proportional reduction in the quantity demanded of each good is the same.
Ramsey法则指出，为使超额负担最小化，税率的制定应当使各种商品的需求量减少的比例相同。
The tiered system I envisage for electricity is not one where the baseline tier is already set to recoup full cost, with a tax artificially imposed on excess consumption, as is the case for water.
她认为如果我们用计算水费的分层式计算法来收取电费，国人将必须承担更高的电费。这是因为第一层用水收费就已经定在收回全部供水成本的水平。
The tiered system I envisage for electricity is not one where the baseline tier is already set to recoup full cost, with a tax artificially imposed on excess consumption, as is the case for water.
她认为如果我们用计算水费的分层式计算法来收取电费，国人将必须承担更高的电费。这是因为第一层用水收费就已经定在收回全部供水成本的水平。
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