请高手翻译下这两个单词。。。

Please analyze with the help of a graphic why a lump-sum tax is better than
excise tax (tax per unit of output) that generate the same tax revenue.

这是我们的一道作业题，但是我不太确定lump-sum tax和excise tax具体是什么意思。。。求高手解释。。。

总量税和消费税？

lump-sum tax   定额税
excise tax   消费税
  不会有问题的。

a lump-sum tax is a tax that is a fixed amount, no matter the change in circumstance of the taxed entity
excise tax的解释题中已经给了

nuanchun 发表于 2011-10-11 00:22
a lump-sum tax is a tax that is a fixed amount, no matter the change in circumstance of the taxed en ...

范里安中级微观给的解释是这样的“in the case of a(lump-sum) tax, this means that the government takes away some fixed amount of money, regardless of the individual's behavior.” 这么讲是定额税了

高手还真多

这题比较容易。lump sum tax相当于平行地向内移动预算线，使之交在征收excise tax税后的最优点处。此时，tax revenue是一样的，但是显然，lump sum tax 比 excise tax有更高的IC曲线。

貌似，varian的高级教程有这个的解释，记不太清页数了，自己找找吧，或者自己画画，很容易的