CAJ | 학술논문

在劳动供给完全无弹性时,工薪税就完全由雇员承担;在劳动供给完全弹性时,工薪税则完全由雇主承担;在劳动供给富有弹性和缺乏弹性时,工薪税由雇主与雇员分担,且分担比例是供给弹性与未征税时劳动需求曲线的需求弹性之比值.
재노동공급완전무탄성시,공신세취완전유고원승담;재노동공급완전탄성시,공신세칙완전유고주승담;재노동공급부유탄성화결핍탄성시,공신세유고주여고원분담,차분담비례시공급탄성여미정세시노동수구곡선적수구탄성지비치.
Employers will shoulder payroll-tax burden when the price elasticity of labor supply is inelasticity. Em-ployees wilt shoulder payroll-tax burden when the price elasticity of labor supply is infinite. Employers and employ-ees will divide payroll-tax burden when the price elasticity of labor supply is lacking elasticity or highly elasticity. The proportion of payroll-tax burden between employers and employees is determined by both price elasticity of la-bor supply and price elasticity of labor demand.