Excess-burden calculations typically assume no other distortions. If other distortions exist, the incremental excess burden of a new tax depends on its effects in other markets.

• 计算超额负担时,一般假定没有其他扭曲因素。如果存在其他扭曲因素,一种新税的新增超额负担取决于该税对其他市场的影响。