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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.
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The second is indirect tax incidence.
一是间接税的内涵和外延.
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.
赋税归宿???税收负担???纳税负担???课税负担???
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