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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"We must makes sure that the compensation is adequate, but we must also keep the financial burden on the public to a minimum, " Finance Minister Yoshihiko Noda told reporters.

日本财政副相野田义彦说：“我们必须保证补偿金是充足的，但是我们也要将民众的财政的财政负担保持到最低”。

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"They have a high minimum wage. And interestingly they have a low tax burden," said Herwig Immervoll, the author of the OECD report.

“他们的最低工资很高，有意思的是，他们的税收负担很轻，”经合组织报告的作者赫尔维·易马福说道。

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Provided the economy grows at a similar rate and the next government slows the rise in the minimum wage, the pension burden will be just about manageable.

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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.

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