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税负归宿理论的研究进展包括税负归宿局部均衡分析、税负归宿一般均衡分析、税负归宿动态分析和终生税负归宿分析四个方面。局部均衡分析以单一市场为背景研究税收负担的分布。忽略税收对其他市场的影响。税负归宿的一般均衡分析是研究对一种商品或要素征税对全部商品和要素在各个市场的连锁反应和影响,尽可能全面地探求税收变化的各种效应。动态分析建立了把储蓄和投资作为内生变量的跨时优化模型,通过分析税收对资本-劳动比例的影响来确定长期的税负归宿。终生税负归宿分析中采用终生收入来衡量人们的整体福利水平。
The research progress of the tax burden fate theory includes four aspects: local equilibrium analysis of tax burden, general equilibrium analysis of tax burden, dynamic analysis of tax burden and lifetime fate analysis. Partial equilibrium analysis studies the distribution of tax burden on a single market. Ignore the impact of tax on other markets. The general equilibrium analysis of the tax burden and fate is to study the various effects of the taxation of a commodity or element on the chain reaction and impact of all commodities and elements in various markets and to explore the tax reform as comprehensively as possible. The dynamic analysis establishes a cross-time optimization model that uses savings and investment as endogenous variables and determines the long-term tax burden by analyzing the effect of tax on capital-labor ratio. Lifetime taxation In lifetime analysis, lifetime earnings are used to measure people’s overall well-being.