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 introduction of corporate income tax differentiates the marginal productivity of the capital elements of the two sectors, distorts the allocation of resources in the capital markets and causes real income losses (ie, overburden) in the economy. The actual loss of income accordingly reduces the social demand, and the social demand affects the relative prices of the factors, ultimately affecting the ultimate burden of the enterprise income tax. Research shows that labor factors bear the bulk of the excess burden of corporate income taxes.