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(consumption tax)
(spending
(sales tax)
(narrow based
sales tax)
(broad based
sales tax)
4
()()
(custom duty)
(export
duty)
(import duty)
()
()
()
(demerit goods)
(partial
equilibrium analysis)
10
(general
equilibrium analysis)
11
(absolute
tax incidence)
12
(differential
tax incidence)
(balanced budget
incidence)
13
(
)()
14
E1PDA
E0P0AE0P0PDE1
E2PSB
E0P0BE0P0PSE2
E0E1E2(
)
E0E1E3
E0E2E3
15
(income
incidence)
16
(regional
incidence)
17
X
T
18
E1 E 2 PS1 PD1
1
E
E
P
P
1 3 0 D
1
E
E
P
P
2 3 0 S
19
X
1 1
E1 E 2 PS PD
(
)
20
21
E1 E 2 PS1 PD1
E1 E 3 P0 PD1
E 2 E 3 P0 PS1
22
(
)
(
)
23
TQi
TQi P T
Si
AT i
Mi
Mi P P
PS i (
PQ i
Mi
) i
(budget share)
24
25
d Si
S
i ( E M 1) EM
dMi Mi
d Si
d M i 0
d Si
d M 0
i
d Si
d M 0
i
26
(functional incidence)
(un-intensively)
27
28
29
30
(economic
profits)
()
31
(Fullerton and
Rogers, 1993)
32
(Schaefer,
1969)
(Fullerton and Rogers, 1993)
(
Poterba, 1991)
(permanent income)(Davies,
1970)
33
(Schaefer,
1969)
(shifted forward)
(Davies, 1960)
34
(Poterba,
1991)
(excise
tax)
35
()
78
23
36
(1990)(Schaefer,
1969)
(total money income)
37
38
39
40
41
42
35%45%
5%10%
43
5%10%
5%
0%
44
5%2%
1%
15%
25%
1%
0.1%
45
91
46
94
8791
2001500
47
981
1
()
9811
48
2,481
921931014
1.6827
1,654
49
50
772
9112
921
9389947
1.6
800
51
780216832
32
52
9811
53
5%
A
AA
A
A
A
5%
54
4HANG TENGIORDANObossini
BaLeNo
4
52900
HANG TEN
55
GIORDANO
56
100100
4
420
80
100
110080
20
3
20
5%
3.1
57
(
)
58
20
20
50
30
1.5
70
20
100
30
1.5
100
59
100
1005
205070100
10020
100
100
60
1051.05=100
1005% =5
05%
=0
5
61
11
1
9
37
62
2131.5
1.5
11.515000
63
64
1000%=
0
705% = 3.5
-3.5
1.5
3.5
3.5
3.5
65
66
67
(8)
68
69
5%
8119
70
100----=0
705%=0
(
0
703.53.5
103.5
100
1.5
103.5+0=103.5
100+5=105
1.5
71
100103.5
70
50 5%
=0
=0
0
72
2.572.5
72.5107.6
107.61.05=102.5
102.5 5%= 5.1
72.5
= 0
5.1
2.6
102.5()+5.1(
)=107.6()
100()+5(
)=105
73
74
75
1001205
16
6
1005%=5(
1205%=6
1005%=5
1
100-----=0
1205%=6
100-----=0
6
76
5%
909111
,
77
19
100
55
105
78
1005120
1201%=1.2
5 10%=0.5
0.7
(
191
)
79
80
100
3.51000%-705%=-3.53.5
3%
81
100
505%-100
5%=-5
82
83
84
70
3.5
100
5
85
1%400
20%17%
10%5%
10%
86