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。

youdao

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。

youdao

Article 20 The import duties, commodity tax, and business tax shall be exempted for self-use machines and equipment imported from abroad by park enterprises.

第20条园区事业自国外输入自用机器、设备，免征进口税捐、货物税及营业税。

youdao

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.

ECONOMIST: How to live with an overvalued currency