?具扭曲性的课税
... Distortionary tax 具扭曲性的课税 Distortionary Taxation 扭曲性税收 distortionary cost 扭曲成本 ...
George wanted to tax the rental value of unimproved land, as that was the least distortionary tax possible.
FORBES: What Michael Kinsley Gets Wrong About Taxation
However, if people are motivated to work by the idea of leaving their families an inheritance, the tax will be distortionary.
ECONOMIST: Death and taxes
On the contrary, Republicans are merely being asked to close loopholes and eliminate tax expenditures that are themselves distortionary.
FORBES: David Brooks is Exasperated with the GOP - NYTimes.com
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