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。

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Using analysis of elasticity, we derive that, when the penalty coefficient is fixed, the daily penalty rate for late tax payment should be lowered.

利用弹性分析理论得到当偷税罚款系数一定时，税款滞纳金每日征收率应适当下调；

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Progressive degree of progressive tax rate depends on the type of Social welfare function and labour supply elasticity.

累进税率的累进程度取决于社会福利函数的类型和劳动供给弹性的大小。

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Their central estimate is that the taxable income elasticity for this group is 0.46, which implies a revenue-maximizing tax rate on earned income of 56%.29 This in turn (accounting for NICs and indirect taxes) corresponds to an income tax rate of 40%.

FORBES: There Really is a Laffer Curve