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The General Principle of Excess Burden Minimization of Overall Commodity Tax

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posted on 2019-06-14, 17:54 authored by Jun KongJun Kong

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.

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Declaration of conflicts of interest

none

Corresponding author email

544790789@qq.com

Lead author country

  • China

Lead author job role

  • Higher Education Faculty 4-yr College

Human Participants

  • No

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