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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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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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。

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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.

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