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1·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。

2·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。

3·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。

4·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。

5·Excess burden may result even if observed behavior is unaffected, because it is the compensated response to a tax that determines its excess burden.

即使可观察到的行为不受影响，也可能有超额负担，因为决定一种税的超额负担的，正是对该税的补偿性反应。

6·However, when the excess burden of distorting the leisure-income trade-off is included, marginal tax rates of far less than 100 percent are optimal.

但是，如果把扭曲闲暇—收入替换关系的超额负担包括在内，大大低于100%的边际税率才是最适的。

7·The Ramsey rule stipulates that to minimize excess burden, tax rates should be set so that the proportional reduction in the quantity demanded of each good is the same.

Ramsey法则指出，为使超额负担最小化，税率的制定应当使各种商品的需求量减少的比例相同。

8·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。