税负归宿与收入再分配:文献评述与研究展望

Tax Incidence and Income Redistribution: Literature Review and Research Prospects

由于税负转嫁的存在,征税对税法意义上纳税人相对收入状况的影响往往是不确定的。因此,从税负归宿视角研究政府课税的经济影响,在财政学发展的各个阶段都是重要的研究课题。本文概要介绍了古典税负归宿的理论观点和研究特征,对新古典税负归宿的研究文献则进行了详细梳理,从其研究思路、研究方法、发展脉络等方面进行了评述。在此基础上,本文通过对近二十年来有关税负归宿研究现状的分析,论证了税负归宿当前的研究重点与突破方向。最后,结合国内近年来在这一领域的研究状况,对税负归宿未来的研究重点进行了展望。

Tax shifting often makes it inconsistent between its statutory incidence and economic incidence,but both the taxation and the equatable income distribution is the important topic of the government in every development stage of economics,so it is necessary to pay attention to the tax incidence problem.The theoretical perspective of the traditional tax incidence is summarized in this paper,and detailed reviews is carried through on modern tax incidence theory based on their research ideas,study methods and development context.And then,the future research priorities and breakthrough directions are demonstrated by analysis the literatures that published in the past twenty years.At the end of the paper,combined with what the domestic research in this area in recent years,the future focus on the tax incidence was summarized.