二、税收归宿的一般均衡分析① 哈伯格（Harberger）是将一般均衡模式运用于财政学的先导者。
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激辩开始后，高斯提出畜牧与种麦的例子（见下节），夏保加（Harberger）搬动椅子造栏杆，止牛群吃麦。（高斯不记得有搬椅子的事。
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Arnold Harberger 哈伯格 ; 夏保加 ; 阿诺德·哈伯格 ; 哈伯勒
Harberger Triangle 哈伯格三角形 ; 哈伯格三角
Harberger condition 哈伯格条件
Harberger, which found that the burden falls entirely on the owners of capital (and not at all on workers).
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But Harberger was looking at a closed economy where capital did not flow freely around the world as it does today.
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The idea that the corporate income tax is borne by capital alone was based on a paper written a half-century ago by the influential economist Arnold Harberger.
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