THE DISTRIBUTION OF TAX BURDENS: A COMPREHENSIVE REVIEW OF MODERN TAX INCIDENCE ANALYSIS
Keywords:
Keywords: Tax Incidence, Annual Income, Lifetime Income, Income Mobility, Tax Burden, Income Distribution, Fiscal Policy, Tax Equity., Kalit so‘zlar: Soliq insidensiyasi, Yillik daromad, Umrbod daromad, Daromad mobilligi, Soliq yuki, Daromad taqsimoti, Fiskal siyosat, Soliq adolatliligi.Abstract
Tax incidence is the study of who pays for a tax. It is not about who writes the check to the government. Tax incidence looks at how people change their behavior when a tax is applied and how that affects the prices of things. This article looks at the developments in the field of public finance over the past fifty years. We start with Arnold Harbergers 1962 paper, which began the study of tax incidence. We then look at how the field has changed over time including the development of models and methods for analyzing tax incidence.
Soliq insidensiyasi soliqning haqiqiy yukini kim ko‘tarishini o‘rganadi. Bu hukumatga soliqni kim to‘lashi yoki chekni kim yozishi haqida emas. Soliq insidensiyasi soliq joriy etilganda odamlarning o‘z xatti-harakatlarini qanday o‘zgartirishi va buning narxlarga hamda iqtisodiy natijalarga qanday ta’sir ko‘rsatishini tahlil qiladi. Mazkur maqola so‘nggi ellik yil davomida davlat moliyasi sohasida yuz bergan rivojlanishlarni ko‘rib chiqadi. Tahlil Arnold Harbergerning 1962-yildagi, soliq insidensiyasi nazariyasiga asos solgan ilmiy ishidan boshlanadi. Shuningdek, maqolada soliq insidensiyasini tahlil qilish uchun ishlab chiqilgan yangi modellar va metodlarning shakllanishi hamda ushbu yo‘nalishning vaqt davomida qanday rivojlanganligi yoritiladi.
