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1

(consumption tax)

(spending

tax, expenditure tax)


()

(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)

(Fullerton and Rogers, 1993)

(Caspersen and Metcalf,


1994)

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