Preprints are early versions of research articles that have not been peer reviewed. They should not be regarded as conclusive and should not be reported in news media as established information.
SOmanuscript(kj) - 副本.doc (513.13 kB)
The General Principle of Excess Burden Minimization of Overall Commodity Tax
This study is therotical and aims to explore the general principle of excess burden minimization of overall commodity tax using the combination methods of graphic analysis, deduction of number simulation, and dynamic optimization theory. This study identifies linearity characteristics formed by the links of tax revenue and excess burden to verify the individual principle of excess burden minimization of overall commodity tax by concavity characteristics. Moreover, the general principle of excess burden minimization of overall commodity tax is further verified by concavity andlinearity characteristics. The dynamic processes of excess burden minimization are changed because of the different features of the links.
History
Declaration of conflicts of interest
noneCorresponding author email
544790789@qq.comLead author country
- China
Lead author job role
- Higher Education Faculty 4-yr College
Human Participants
- No
Comments
Log in to write your comment here...
