名词短语
中文翻译：税收的溢价理论
同义词：
['premium tax theory', 'premium tax hypothesis']
例句：
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1.The government's decision to increase taxes on luxury goods is a reflection of the premium theory of taxation.
政府决定对奢侈品征税，反映了税收溢价理论。
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2.The economist argues that the premium theory of taxation can explain why some industries are more profitable than others.
经济学家认为税收溢价理论可以解释为什么某些行业比其他行业更赚钱。
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3. The premium theory of taxation suggests that higher taxes on high-income earners could lead to increased inequality in society.
税收溢价理论表明，对高收入者征收更高的税可能会导致社会不平等加剧。