tax incidence

As for the real estate tax incidence, there are three theoretical viewpoints.

关于房地产税的税负归宿问题, 理论界存在三种不同的观点.

Equilibrium Analysis and Its Revelation on Consumption Tax Incidence& Discussion on Consumption Tax Reform With the Equilibrium Analysis of Tax Burden

消费税归宿的均衡分析及启示&从税收负担归宿的均衡分析谈消费税改革

The second is indirect tax incidence.

一是间接税的内涵和外延.

On the basis of using two conceptions namely balanced budget incidence and different incidence, it analyses indirect tax incidence and also expounds partial equilibrium analysis and general equilibrium analysis of indirect tax incidence.

在用平衡预算归宿和差异性归宿这两个概念具体阐述间接税税收归宿的基础上，又对间接税税收归宿分析的两种常用方法，即局部均衡分析和一般均衡分析作了具体阐述。

In partial equilibrium competitive models, tax incidence depends on the elasticities of supply and demand.

在局部均衡竞争模型中, 税收归宿取决于供求弹性.

Inheritance tax could also be thought of as direct tax on the deceased, although its incidence falls on the heirs of the estate.

遗产税也可被视作对死者征收的直接税，虽然其负担者归属与遗产的继承人。

The Effect of Indirect Tax Incidence on Income Distribution

间接税负担对收入分配的影响分析

An Analysis on Tax Incidence Level of China's Individual Income Tax

我国个人所得税税负水平分析