Knowing the legal incidence usually tells us little about economic incidence.
知道法定归宿,对于了解经济归宿一般没有多大帮助。
Statutory incidence is the legal liability for a tax, while economic incidence is the actual burden of the tax.
法定归宿是一种税收法律上的义务,而经济归宿则是这种税实际负担。
Economic incidence is determined by the price changes induced by a tax, and depends on both individuals' sources and USES of income.
经济归宿是由一种税引起的价格变化决定的,并取决于个人收入的来源和用途。
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