A recent World Bank study showed that cutting tax rates and simplifying tax systems can greatly reduce the incidenceoftax evasion. Doing so would make tax havens less attractive.
In partial equilibrium competitive models, taxincidence 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。
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Statutory incidence is the legal liability for a tax, while economic incidence is the actual burden of the tax... Knowing the legal incidence usually tells us little about economic incidence.