一次总付税不扭曲行为，但不是一种受欢迎的政策工具。然而，它可作为一种重要的标准，用来比较其他税种的超额负担。
Lump sum taxes do not distort but are unattractive as policy tools. Nevertheless, they are an important standard against which to compare the excess burdens of other taxes.
一次总付税不扭曲行为，但不是一种受欢迎的政策工具。然而，它可作为一种重要的标准，用来比较其他税种的超额负担。
Lump sum taxes do not distort but are unattractive as policy tools. Nevertheless, they are an important standard against which to compare the excess burdens of other taxes.
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