...forward shifting）、后转（backward shifting）、消 转（diffused shifting） and税收的资本化（ capitalization of taxation） 2 .
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最后，由于自动化有可能扩大资本收入和劳动收入之间的差距，税收和社会保障体系将不得不被重新考虑。
Finally, because automation threatens to widen the gap between capital income and labor income, taxes and the safety net will have to be rethought.
纵观学术史，有关股息税经济作用的论述主要分为三种观点：传统观、税收无关观以及税收资本化观。
Through the academic history, there have been three major theories on the economic effects of dividend tax: the irrelevance theory, the traditional theory and the tax capitalization theory.
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