Tax Incidence Anomalies
综述了商品税和劳动税归宿的实证研究，发现大量结果偏离经典税收归宿模型，并质疑其三个基本假设，对经济学研究者有重要参考价值。
This article reviews the literature on the incidence of commodity and labor taxes and focuses on empirical results that show stark departures from the canonical model of tax incidence, which I refer to as anomalies. In particular, there is mounting evidence questioning three fundamental implications of the canonical model: ( a ) that statutory incidence is irrelevant for economic incidence, ( b ) that the relative magnitude of the demand and supply elasticities is a sufficient statistic for tax incidence, and ( c ) that tax incidence is symmetric for increases and decreases. I review this empirical evidence and draw implications for the canonical model's relevance.