Abstract
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.
