摘要
消费税负担归宿的局部均衡分析揭示了消费税的归宿受供求弹性的决定;而一般均衡分析则进一步表明,研究消费税负担的归宿必须考虑相关产品、相关产业、甚至整个经济体。为此,消费税的制度设计与改革应注重对税负的均衡分析。
Partial equilibrium analysis on consumption tax burden reveals the fact that the destination of supply and demand, while general analysis gives us further indication that we should take the relevant products, industry and even the whole economic body into consideration during our study. Therefore, more attention should be paid to the equilibrium analysis in the system. Design and reform of consumption tax.
出处
《苏州市职业大学学报》
2003年第4期17-20,共4页
Journal of Suzhou Vocational University
关键词
税收负担
均衡分析
资源配置
供求弹性
制度设计
tax burden
equilibrium analysis
allocation of resources
elasticity of supply and demand
system design
