1 The second is indirect tax incidence.

2 A two-sector general equilibrium model of tax incidence is founded in chapter 2 to analyze the incidence of capital income tax among different owners of production factors.

3 Applied tax incidence studies indicate that the federal tax system is quite progressive. But such studies rest upon possibly problematic assumptions.

4 Individual income tax incidence is the key point focused by the tax incidence research of factor taxation field in modern tax system.

5 Third, tax incidence model of multi-period life cycle is founded to analysis the tax incidence among individuals of different ages.

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

7 By the basic theory of tax incidence, this is equivalent to a tax on workers without insurance.

8 The declining naionwide tax incidence is closely related to the emphasis on efficiency, so economic growth a...

9 This paper analyses the tax incidence and the influence of the labor supply elasticity on it.

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

11 The intention is to illustrate how the conclusions regarding tax incidence may need to be modified when markets do not clear.

12 The government subsidy to the NHI was allocated to each household based on two sets of tax incidence assumptions.

13 In terms of the third objective on the distribution of tax burden among individuals of different ages, a dynamic theoretical model of tax incidence is founded in chapter 4.

14 In terms of the first objective on the distribution of tax burden among owners of production factors, a two-sector general equilibrium model of tax incidence is founded in chapter 2.

15 In recent years, the tax income has increased rapidly than the pace of the economy growth, therefore the tax incidence has been caused with an extensive concern and dispute.

16 It's the inevitable choice of the resources tax reform for our country to issue resources tax reform proposals, change the way of tax calculation and increase tax incidence in recent years.

17 In terms of the second objective on the distribution of tax burden among individuals of different income levels, a multi-sector general equilibrium model of tax incidence is founded in chapter 3.