税负归宿问题研究趋势与展望

从西方财政学的视角来看，要确定某项税收的归宿到底有多少，是一个非常复杂和困难的问题，也正因为如此，在西方财政学及公共经济学领域，税负归宿理论的研究一直吸引着众多学者为之付出不懈的努力，本文对西方各大学派的税负归宿（Incidence Tax）思想进行了梳理和总结。在此基础上，对我国近年来的税负归宿理论思想进行分析，通过国内外对比研究，揭示国内研究的局限性，并在此基础上提出研究展望。

Research Trend and Prospect on Incidence Tax

From the perspective of western public finance, to determine how many the incidence tax has will be a very complex and difficult problem. Also because of this, in the field of western public finance and public eco-nomics, to research on incidence tax theory have attracted many scholars pay unremitting efforts for that. This paper summarizes the various Incidence Tax theory of western schools, and summarizes the limitations of domestic research by a comparative study at home and abroad, then proposes research prospect in the last part of the text.