摘要
本文在对局部均衡理论体系进行逻辑梳理的基础上,借助线性支出系统(LES)模型,从计量经济学角度,运用横截面数据和时间序列数据分别对各类消费品的需求和供给弹性情况进行分析,从而进一步实证说明了商品税税负归宿的真实情况。
On the basis of the partial equilibrium theory, this paper draws support from the model of linear expenditure system （ LES ）, and makes use of the cross section data and time series data to analyze the supply and demand elasticity of all kinds of consumables, and thus further demonstrates the truth about the tax burden of the commodity tax.
出处
《财贸研究》
北大核心
2005年第4期67-73,共7页
Finance and Trade Research
