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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While income tax and property tax restrain people from savings, commodity tax increases national savings tendency relatively.

所得税和财产税抑制储蓄，商品税则有可能相对提高国民储蓄倾向。

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Commodity tax consists of inner commodity tax and import-and-export commodity tax, both of which can put importance on the production and consumption.

商品税分为国内商品税与进出口商品税，二者涉及一国的生产和消费的不同环节。

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Since most people have not invested in the commodities bubble, I would guess that they will feel that a commodity tax burden has been relieved and they may go on a vacation or buy something nice with the extra money.

FORBES: As Predicted in December, Commodity Bubble is Popping

In another scenario, world recovery would continue, absent Europe and sharply rising commodity prices in turn would tax all of Europe, magnifying the effects of austerity and increasing risks of revolution.

FORBES: Why Germany Cannot Escape Inevitable Inflation

They can, for example, tax the foreign earnings of commodity producers, ploughing the proceeds into a sovereign-wealth fund that invests in foreign assets.

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