A General Analysis of the Tax Incidence of the Excess Burden Induced by Enterprise Income Tax

征收企业所得税使得两部门资本要素的边际生产率不同,扭曲了资本市场的资源配置,造成了经济体的实际收入损失(即超额负担)。该实际收入损失相应地降低了社会需求,社会需求又影响要素相对价格,最终影响企业所得税超额负担的归宿。研究表明,劳动要素承担了企业所得税所带来的大部分超额负担。The levy of enterprise income tax(EIT) causes a discrepancy of the marginal products of capital between the two-sector divisions,which is in fact a distortion in the capital market.The distortion reduces the real income of the economy(an excess burden),lowering the social demand for goods.Factor demands are thus affected,changing the relative prices of factors and finally,the tax incidence of the excess burden induced by EIT.The research reveals that labor bears most of the excess burden induced by the real income loss.国家自然科学基金项目“适应主体功能区规划实施的财政转移支付制度设计”(项目编号:70873099);中央高校基本科研业务费专项资金(项目编号:2010221024)资