税收替代效应

由于税收替代效应的存在，使得统一的税收制度对各地区经济产生的影响不同。

The united tax system will have different influence on the economic of every district because of the substitution effect of taxation .

因此本文致力于通过对各地区生产力结构差异的研究，论证出由于税收替代效应的存在，导致统一（地区之间的统一）的税收制度对各地区经济会产生不同的影响。

For this reason this text put forth effort in researching the productivity construction difference in each district , argument that united tax system will have the different influence to the economic of every district because of the substitution effect of taxation .

第三章税收对消费模式转变的影响，通过庇古税的作用机制、税收的替代效应和收入效应详细阐述了税收政策对消费模式转变的影响机理。

The third part is taxation on the impact of changes in consumption patterns , through the mechanism of action Pigou tax , tax substitution effect and the income effect of tax policy elaborated on the impact of changes in consumption patterns mechanism .