However, when the excess burden of distorting the leisure-income trade-off is included, marginal tax rates of far less than 100 percent are optimal.
但是，如果把扭曲闲暇—收入替换关系的超额负担包括在内，大大低于100%的边际税率才是最适的。
2
Subsidies also create excess burdens because they encourage people to consume goods valued less than the marginal social cost of production.
补贴也会产生超额负担，因为它们鼓励人们消费一些估价小于其生产的边际社会成本的商品。
3
Recently installed systems tend to have excess capacity, and since the immediate marginal costs of using them seem to be negligible, management often encourages new uses.