| 工薪税的经济归宿分析及其借鉴意义 |
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| 引用本文： | 朱美玉,梁长来.工薪税的经济归宿分析及其借鉴意义[J].新乡学院学报(自然科学版),2009,26(2):19-23. |
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| 作者姓名： | 朱美玉 梁长来 |
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| 作者单位： | 朱美玉,ZHU Mei-yu(鹤壁职业技术学院,经济管理系,河南,鹤壁,458030);梁长来,LIANG Chang-lai(中央财经大学,财政学院,北京,100081) |
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| 摘 要： | 在劳动供给完全无弹性时，工薪税就完全由雇员承担；在劳动供给完全弹性时，工薪税则完全由雇主承担；在劳动供给富有弹性和缺乏弹性时，工薪税由雇主与雇员分担，且分担比例是供给弹性与未征税时劳动需求曲线的需求弹性之比值。
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| 关 键 词： | 经济归宿 税率 税负转嫁 |
An Analysis on Economic Incidence of Payroll Tax and Its Use for Reference |
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| Authors: | ZHU Mei-yu LIANG Chang-lai |
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| Institution: | ZHU Mei-yu,LIANG Chang-lai (1. Department of Economy Management, Hebi College of Vocation and Technology, Hebi 458030, China 2. School of public finance, Central University of Finance and Economics, Beijing 100081,China) |
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| Abstract: | Employers will shoulder payroll-tax burden when the price elasticity of labor supply is inelasticity. Employees will shoulder payroll-tax burden when the price elasticity of labor supply is infinite. Employers and employees will divide payroll-tax burden when the price elasticity of labor supply is lacking elasticity or highly elasticity. The proportion of payroll-tax burden between employers and employees is determined by both price elasticity of labor supply and price elasticity of labor demand. |
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| Keywords: | economic incidence tax rate taxes shifting |
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