Ricardo's theory of tax incidence: a Sraffian re-interpretation
通过引入再生产结构，构建包含多种税收的三部门斯拉法模型，分析税率变化对利润率、相对价格和租金的影响，发现李嘉图的税收归宿结论仅在严格条件下成立。
When David Ricardo argued the shifting and incidence of taxation in his Principles of Political Economy and Taxation (1817), he did not precisely consider the reproduction system in the economy. This paper tries to complement his conclusion by taking the reproduction structure into consideration. The model is the Sraffian system of three sectors including various types of taxes. Using the method of comparative statics, this paper analyzes how a uniform rate of profits, relative prices, money rent, and corn rent alter with a change in the tax rates. Some results from the model make Ricardo's conclusion valid only under strict conditions. Copyright 1992 by Oxford University Press.