...于建筑资本的长期供给完全有弹性，因而 建筑物价值税可以转嫁给房屋购买者承担，被称为财产税的消费税效应（Excise Tax Effect）。
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excise tax effect
消费税影响
以上为机器翻译结果，长、整句建议使用 人工翻译 。
The medical device industry is being ravaged by unwise public policy, including a devastating 2.3% excise tax scheduled to go into effect on Jan 1 as part of ObamaCare.
FORBES: ObamaCare's Medical Device Tax Will Cost Innovation and Jobs
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