税收额外负担
税收额外负担-
首先，在融资方式上，对税收的额外负担效应进行比较可知，由于自来水是人们基本生活需要，其需求弹性小，因此，税收融资所产生的负效应要小于财政融资。
Firstly , the negative effect of tax financing is less than it in the fiscal financing , because the demand elasticity on water was small .
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最优商品税理论声称，应当对需求较缺乏弹性的商品课以较重的税收，以减少税收的额外负担。
The optimal tax theory holds that goods that lack flexibility in demand should be imposed more taxes in order to reduce additional burdens of tax income .