Taxation and Kalecki's theory of the business cycle
整合卡莱茨基的税收归宿与商业周期理论，分析工资税和利润税如何影响周期振幅，取决于税收转嫁程度和周期阶段。
Michal Kalecki's theories of tax incidence and the business cycle are integrated to demonstrate how the amplitude of the business cycle is affected by the taxation of wages and profits. The impact of taxation depends on the stage of the cycle, the economy's long-run position, the direction of tax policy, and the process and degree of tax shifting. With no tax shifting, a wage tax dampens the cycle and a profits tax amplifies it. With tax shifting, the effects of both taxes become indeterminate. (c) 1996 Academic Press Limited Copyright 1996 by Oxford University Press.