Provision for the land value incremental tax liability resulting from land revaluation.

因土地重估增值而提列待缴之土地增值税。

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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。

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The real question is whether or not the this incremental tax will crimp consumer spending, which would be bad to small business as well as brick-and-mortar and online retailers alike.

FORBES: Obama and the Senate Target The Internet Shopping Gravy Train For Amazon, eBay And Others

The CBO has concluded that the type of incremental payroll tax that the President has proposed has pretty high bang for the buck, compared to other things that could be done to strengthen the economy.

WHITEHOUSE: Press Briefing

Growing the local economy has been one of the main priorities for the authority, with the council aiming to create over 5, 000 new local jobs through the Tax Incremental Finance initiative.

BBC: Falkirk Council