Tax Incidence Analysis of Developing Countries: An Alternative View
指出忽视发展中国家特殊性的税收归宿研究可能得出误导性结论，考虑这些特征有时会逆转传统认知的税收归宿模式，并对多国税制改革方案有重要影响。
Misleading conclusions can be drawn from studies of tax incidence that ignore the special features of developing countries. Incorporating these features can sometimes reverse the incidence pattern of taxes relative to what is often taken to be conventional wisdom. Even where patterns are not reversed, quantitative differences can be substantial. The “newer” views of incidence have implications for tax restructuring options being considered in several developing countries. The proposed restructuring may appear to lead only to a more regressive tax system because of improper incidence analysis.