<p><i>This study is therotical and aims to e</i><i>xplor</i><i>e</i><i> </i><i>the general principle of excess burden minimization</i><i> of </i><i>overall commodity tax</i><i> u</i><i>sing the combination methods of graphic analysis, deduction of number simulation, and dynamic optimization theory. This </i><i>study identifies</i><i> linearity characteristics formed by the links of tax revenue and excess burden</i><i> to verify</i><i> </i><i>the </i><i>individual</i><i> principle of excess burden minimization</i><i> of </i><i>overall commodity tax</i><i> by </i><i>concavity</i><i> </i><i>characteristics</i><i>.</i><b><i> </i></b><i>Moreover, t</i><i>he general principle of excess burden minimization</i><i> of </i><i>overall commodity tax</i><i> is further verified by </i><i>concavity</i><i> andlinear</i><i>ity</i><i> </i><i>characteristics</i><i>.</i><i> </i><i>The</i><b><i> </i></b><i>dynamic processes of excess burden minimization are changed </i><i>because of</i><i> the different features</i><i> of the links</i><i>.</i></p>
On commodity tax harmonization and public goods provision