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。

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

本文分析了工薪税的税收归宿和劳动供给弹性的影响。

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。

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

我国宏观税负呈下降趋势和强调效率原则有关，因此宏观税负的下降是经济增长付出的代价。

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

模型中将每个人的生命划分为年轻人和老年人两个时间段。