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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.
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noneCorresponding author email
544790789@qq.comLead author country
ChinaLead author job role
Higher Education Faculty 4-yr CollegeHuman Participants
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