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。

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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。

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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。

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The larger the group of people reliant on public wages or benefits, the stronger the political demand for public programs and the higher the excess burden of taxes.

FORBES: Data in New World Bank Report Shows that Large Public Sectors Reduce Economic Growth

Lately Puma's margins have been thinning under the burden of quick expansion and excess inventory at a key vendor, Foot Locker.

FORBES: Magazine Article

Silver illustrates this disconnect with a helpful table, which shows that by keeping the maximum rate at 35% but requiring a minimum 35% tax on all income at a certain threshold, the tax burden is shifted to those earning close to the threshold and away from those earning significantly in excess of the threshold.

FORBES: Nate Silver: A Minimum Tax On The Wealthy Poses Implementation Problems