《财政学(第十版)》第14章-税收与收入分配(课件)--同步教学(人大版).pdfVIP

TAXATIONANDINCOME

DISTRIBUTION

Chapter14

Vocabulary

•StatutoryIncidence

•EconomicIncidence

•TaxShifting

•PartialEquilibriumModels

14-2

TaxIncidence:GeneralRemarks

•Onlypeoplecanbeartaxes

–Functionaldistributionofincome

–Sizedistributionofincome

•Bothsourcesandusesofincomeshouldbeconsidered

•Incidencedependsonhowpricesaredetermined

•Incidence