Individual income tax incidence is the key point focused by the tax incidence research of factor taxation field in modern tax system .

在现代税制中，个人所得 税 的 税负 归宿问题是生产要素课税体系税负归宿研究中的重点。

It 's the inevitable choice of the resources tax reform for our country to issue resources tax reform proposals change the way of tax calculation and increase tax incidence in recent years .

近年来国家酝酿出台资源税改革方案，改变计税方式、提高 税负是资源税改革的必然选择。

On the basis of using two conceptions namely balanced budget incidence and different incidence it analyses indirect tax incidence and also expounds partial equilibrium analysis and general equilibrium analysis of indirect tax incidence .

在用平衡预算归宿和差异性归宿这两个概念具体阐述间接税税收归宿的基础上，又对间接 税 税收 归宿分析的两种常用方法，即局部均衡分析和一般均衡分析作了具体阐述。

Rowson and so on all these famous economists have thoroughly analyzed the theory basis the basic function tax burden 's shifting and incidence of the land tax .

本文首先对土地税产生的理论依据、基本职能、发展演变历程等情况进行详细的叙述，在历代学者的研究成果基础上，总结出土 地税转嫁与 归宿的一般规律。

As for the real estate tax incidence there are three theoretical viewpoints .

关于房地产 税 的 税负 归宿问题，理论界存在三种不同的观点。

Chapter two is the literature review learning from the latest research results of experimental economics to explain the deviation between the tax incidence theory and reality .

第二章对 税收 归宿理论的基本发展脉络进行梳理，借鉴实验经济学的最新研究成果，对 税收 归宿理论与现实之间的偏差做出了解释。

The first sector sketches the system of fiscal revenue by analyzing non-tax revenue and tax revenue incidence .

第一节概要地对财政收入体系进行介绍，简单分析了非税收入的归宿 情况 和 税收收入 归宿的分析思路。

Equilibrium Analysis and Its Revelation on Consumption Tax Incidence & Discussion on Consumption Tax Reform With the Equilibrium Analysis of Tax Burden

消费 税 归宿的均衡分析及启示&从税收负担 归宿的均衡分析谈消费税改革

In recent years the tax income has increased rapidly than the pace of the economy growth therefore the tax incidence has been caused with an extensive concern and dispute .

近年来，我国税收收入超常增长，大大快于经济增速， 税收 负担问题因此引起各方面广泛的关注和争议。

Tax incidence often misleads the judgment of the final tax burden because of its complex chain-reaction mechanism ; general equilibrium model is a better solution for study this issue in case of the failure of partial equilibrium analysis .

税负 归宿问题因其复杂的传导机制 影响着人们对最终税收负担的判断，在局部均衡分析失效的情况下，一般均衡模型是研究税负归宿的更佳方案。

Both of them assume the linearity relation and notable negative correlation . Marginal macroscopic macro tax incidence affect technology according to .

技术主要受到边际宏观 税负的影响，两者呈线性关系且显著负相关，边际宏观 税负按固定比例影响技术。

In view of the Shifting of Taxation theory and Tax Incidence theory the actual tax burden of an enterprises is mainly from the Corporate Income Tax .

基于税负转嫁理论和 税负 归宿理论，企业的实际税收负担主要来自于企业所得税。

The part through the method of partial equilibrium analyzes the issue of owning real estate tax incidence .

该部分通过局部均衡分析方法，研究保有环节房地产的 税收 归宿问题。

An Analysis on Tax Incidence Level of China 's Individual Income Tax

我国个人所得税 税负水平分析

The Implicit Tax Incidence in Different Market Structures

不同市场结构下隐性 税收 的 归宿 分析

From the point of view of public finance tax compliance reflects the notions of equity efficiency and incidence .

从公共财政的角度看， 纳税人是否及时准确纳税体现着公平、效率及 税收 归宿等一系列问题。

Whether tax incidence is fair or reasonable or not whether it may generally reach transverse balance and longitudinal equitableness and what should be done to achieve this purpose all of these are the focus of this paper .

税负 归宿的公平合理与否，能否达到一般所追求的横向公平和纵向公平，为达到这一目标，应当做那些工作，正是本文所要着力解决的问题。

This thesis analyses the theory of tax transfer and incidence of Excise Tax compares the Excise Tax of different countries and puts forward some methods to improve the Excise Tax system of China .

本文力图通过对消费 税转嫁和 归宿理论的分析以及消费税制的国际比较，来初步提出完善我国消费税制的对策。

The Effect of Indirect Tax Incidence on Income Distribution

间接 税 负担对收入分配的影响分析

Research on Tax Incidence Under General Equilibrium Model

一般均衡模型下的 税负 归宿研究

This paper analyses the tax incidence and the influence of the labor supply elasticity on it .

本文分析了 工薪 税 的 税收 归宿和劳动供给弹性的影响。

Inheritance tax could also be thought of as direct tax on the deceased although its incidence falls on the heirs of the estate .

遗产税也可被视作对死者征收的 直接税，虽然其 负担者归属与遗产的继承人。