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The General Principle of Excess Burden Minimization of Overall Commodity Tax

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posted on 14.06.2019 by Jun 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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Corresponding author email

544790789@qq.com

Lead author country

China

Lead author job role

Higher Education Faculty 4-yr College

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