A recent World Bank study showed that cutting tax rates and simplifying tax systems can greatly reduce the incidence of tax evasion. Doing so would make tax havens less attractive.

在世界银行最近的一项研究中表明，减税和简化税制可以极大地降低逃税的概率，如此一来避税港便会无从适从。

youdao

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。

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Statutory incidence is the legal liability for a tax, while economic incidence is the actual burden of the tax... Knowing the legal incidence usually tells us little about economic incidence.

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。知道法定归宿，对于了解经济归宿一般没有多大帮助。

youdao

The difference between the EET system which applies to pension saving, and the TEE system which applies to ISAs, is to do with the incidence of tax payments rather than their existence.

BBC: Peter Thompson's speech

Auerbach has written an accessible summary of the literature on the incidence of the tax.

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We see this when we discuss the incidence of corporation tax.

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