税负转嫁量化分析的再讨论黄静，柯艺高税负转嫁指纳税人通过商品交易，用提高商品售价或压低商品购入价等办法，把税收负担转嫁给他人的一种行为。它对商品价格、收入分配、社会生产和消费等方面都有重大影响。政府在降低或提高税率、扶持或限制某些行业的发展时，需要分... Discussion on Quantitative Analysis of Tax Turnover Huang Jing and Ke Yi High tax burden refers to the transfer of tax burden to others through the taxpayers’ passing the tax on goods by means of raising the selling price of the commodity or lowering the purchase price of the commodity. It has a significant impact on commodity prices, income distribution, social production and consumption. When the government reduces or increases the tax rate to support or limit the development of certain industries, it needs ...