商品的税负转嫁与供需弹性的数量关系及其应用黄静，柯艺高税负转嫁是指纳税人通过各种途径将其所缴纳的税款全部或部分转给别人负担的一种经济现象。税负转嫁的实质，是国家税收在各社会主体间的重新分配过程，是税收负担的最终形成过程，也就是各方面物质利益关系的调整... The Relationships between the Tax Turnover of Commodities and the Elasticity of Supply and Demand and Their Applications HUANG Jing, KE Yi The shift of high tax burden refers to an economic phenomenon in which taxpayers pass all or part of the tax they pay on to other people through various channels. The essence of the transfer of tax burden is the process of the redistribution of state taxes among all social subjects and the final formation of the tax burden, that is, the adjustment of the material interests of all parties ...