税负转嫁几个问题的再探讨

税负转嫁问题是经济学中的一个最棘手的问题 ,但又是理论研究和政策制定中无法回避的问题。本文在对税负转嫁涵义界定的基础上 ,进一步分析认为 ,判断税负转嫁的标准只能是国家征税或增税后纳税人提供 (或取得 )的商品 (或要素 )的价格是否变动及变动的幅度 ,而影响税负归宿的决定因素则是纳税人所提供的商品和劳务的价值实现程度。

A Further Study on Some Problems of Tax Shiftin

The problem of tax shifting is one of the most tough problems in economics.Based on the definition of tax shifting,this paper further analyses that the criterion used to judge tax shifting can only be Whether and how much the commodity(or factor)price changes according to what is offered (or obtained)by tax payers after tax levied or increased by the country.The determinants which affect tax incidence,however,are the commodity and labor values thus realized.