[税收]纳税负担；税收归宿

租税归宿

low incidence───小攻角

high incidence───高发生率，高发[医]

coincidence───n.巧合；一致；同时发生

incidence───n.发生率；影响；[光]入射；影响范围

tax avoidance───n.避税

tax increase───增税，加税，税收增加

anticoincidence───n.[计]反重合，[核]反符合

The second is indirect tax incidence.───一是间接税的内涵和外延.

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。

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。

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。