内蒙古财经大学学报
內矇古財經大學學報
내몽고재경대학학보
Journal of inner Mongolia finance and economics college
2014年
4期
29~34
,共null页
税收福利成本 税收超额负担 哈伯格三角
稅收福利成本 稅收超額負擔 哈伯格三角
세수복리성본 세수초액부담 합백격삼각
Tax Welfare Cost ; Excess burdenof tax ; Harberger Triangle
税收在资源配置过程中除有形的经济负担之外，还会产生无形的负担，即税收的课征会影响人们在经济活动中的决策。本文通过介绍税收福利成本概念，税收福利成本计量模型的介绍以及对税收福利成本实证研究的回顾三个角度对文献进行整理与评述，并进一步提出研究方向。
稅收在資源配置過程中除有形的經濟負擔之外，還會產生無形的負擔，即稅收的課徵會影響人們在經濟活動中的決策。本文通過介紹稅收福利成本概唸，稅收福利成本計量模型的介紹以及對稅收福利成本實證研究的迴顧三箇角度對文獻進行整理與評述，併進一步提齣研究方嚮。
세수재자원배치과정중제유형적경제부담지외，환회산생무형적부담，즉세수적과정회영향인문재경제활동중적결책。본문통과개소세수복리성본개념，세수복리성본계량모형적개소이급대세수복리성본실증연구적회고삼개각도대문헌진행정리여평술，병진일보제출연구방향。
In the process of resource allocation, tax can not only produce tangible assets, but also produce intangible assets. It means taxation will affect people＇s decision - making in economic activity. This paper introduces and comments on the researches from three aspects including the concept of tax welfare cost,the tax welfare cost measurement model and the review of empirical research on tax welfare cost, puts forwards the further research direction.
