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1·As for the real estate tax incidence, there are three theoretical viewpoints.

关于房地产税的税负归宿问题，理论界存在三种不同的观点。

2·This paper analyses the tax incidence and the influence of the labor supply elasticity on it.

本文分析了工薪税的税收归宿和劳动供给弹性的影响。

3·In partial equilibrium competitive models, tax incidence depends on the elasticities of supply and demand.

在局部均衡竞争模型中，税收归宿取决于供求弹性。

4·The declining naionwide tax incidence is closely related to the emphasis on efficiency, so economic growth a…

我国宏观税负呈下降趋势和强调效率原则有关，因此宏观税负的下降是经济增长付出的代价。

5·In recent years, the tax income has increased rapidly than the pace of the economy growth, therefore the tax incidence has been caused with an extensive concern and dispute.

近年来，我国税收收入超常增长，大大快于经济增速，税收负担问题因此引起各方面广泛的关注和争议。

6·A recent World Bank study showed that cutting tax rates and simplifying tax systems can greatly reduce the incidence of tax evasion. Doing so would make tax havens less attractive.

在世界银行最近的一项研究中表明，减税和简化税制可以极大地降低逃税的概率，如此一来避税港便会无从适从。

7·Economic incidence is determined by the price changes induced by a tax, and depends on both individuals' sources and USES of income.

经济归宿是由一种税引起的价格变化决定的，并取决于个人收入的来源和用途。

8·Inheritance tax could also be thought of as direct tax on the deceased, although its incidence falls on the heirs of the estate.

遗产税也可被视作对死者征收的直接税，虽然其负担者归属与遗产的继承人。

9·Statutory incidence is the legal liability for a tax, while economic incidence is the actual burden of the tax.

法定归宿是一种税收法律上的义务，而经济归宿则是这种税实际负担。

10·Nonetheless, we consider two types of tax rules that might influence the incidence of widely held firms.

虽然如此，我们认为两种类型的税收规则可能影响广泛持有公司的发生率。