城鎮(zhèn)居民的間接稅負(fù)擔(dān)基于投入產(chǎn)出表的估算

城鎮(zhèn)居民的間接稅負(fù)擔(dān)基于投入產(chǎn)出表的估算一、本文概述Overviewofthisarticle本文旨在通過(guò)投入產(chǎn)出表的方法，對(duì)城鎮(zhèn)居民的間接稅負(fù)擔(dān)進(jìn)行估算。間接稅作為一種重要的稅收形式，其負(fù)擔(dān)往往不僅由直接納稅人承擔(dān)，還會(huì)通過(guò)各種商品和服務(wù)的價(jià)格傳導(dǎo)，最終影響到廣大消費(fèi)者的生活成本。特別是在現(xiàn)代社會(huì)，隨著經(jīng)濟(jì)的不斷發(fā)展，城鎮(zhèn)居民的消費(fèi)結(jié)構(gòu)日益多元化，間接稅的影響也愈發(fā)顯著。因此，對(duì)城鎮(zhèn)居民間接稅負(fù)擔(dān)的準(zhǔn)確估算，不僅有助于理解稅收政策的實(shí)際效果，也有助于為政策制定者提供科學(xué)的決策依據(jù)。Thisarticleaimstoestimatetheindirecttaxburdenofurbanresidentsthroughtheinput-outputtablemethod.Indirecttax,asanimportantformoftaxation,isoftennotonlybornebydirecttaxpayers,butalsotransmittedthroughthepricesofvariousgoodsandservices,ultimatelyaffectingthecostoflivingofconsumers.Especiallyinmodernsociety,withthecontinuousdevelopmentoftheeconomy,theconsumptionstructureofurbanresidentsisbecomingincreasinglydiversified,andtheimpactofindirecttaxesisalsobecomingmoresignificant.Therefore,accurateestimationoftheindirecttaxburdenonurbanresidentsnotonlyhelpstounderstandtheactualeffectsoftaxpolicies,butalsoprovidesscientificdecision-makingbasisforpolicymakers.本文首先介紹了間接稅的基本概念及其在稅收體系中的地位，明確了間接稅負(fù)擔(dān)估算的重要性。接著，詳細(xì)闡述了投入產(chǎn)出表的基本原理及其在稅收負(fù)擔(dān)估算中的應(yīng)用。投入產(chǎn)出表是一種全面反映國(guó)民經(jīng)濟(jì)各部門之間投入產(chǎn)出關(guān)系的經(jīng)濟(jì)表格，通過(guò)它可以清晰地揭示各部門之間的經(jīng)濟(jì)聯(lián)系和稅收負(fù)擔(dān)的傳導(dǎo)機(jī)制。在此基礎(chǔ)上，本文構(gòu)建了一個(gè)基于投入產(chǎn)出表的間接稅負(fù)擔(dān)估算模型，并以城鎮(zhèn)居民為研究對(duì)象，對(duì)其間接稅負(fù)擔(dān)進(jìn)行了具體的估算。Thisarticlefirstintroducesthebasicconceptofindirecttaxanditspositioninthetaxsystem,clarifyingtheimportanceofestimatingtheburdenofindirecttax.Next,thebasicprinciplesofinput-outputtablesandtheirapplicationintaxburdenestimationwereelaboratedindetail.Theinput-outputtableisaneconomictablethatcomprehensivelyreflectstheinput-outputrelationshipbetweenvariousdepartmentsofthenationaleconomy.Throughit,itcanclearlyrevealtheeconomicconnectionsandtransmissionmechanismsoftaxburdenbetweendepartments.Onthisbasis,thisarticleconstructsanindirecttaxburdenestimationmodelbasedoninput-outputtables,andtakesurbanresidentsastheresearchobjecttoestimatetheindirecttaxburdenindetail.通過(guò)本文的研究，我們可以更深入地理解城鎮(zhèn)居民的間接稅負(fù)擔(dān)狀況，為優(yōu)化稅收結(jié)構(gòu)、減輕居民稅收負(fù)擔(dān)提供有力的數(shù)據(jù)支持。本文的研究方法也可為其他類似研究提供參考和借鑒。Throughtheresearchinthisarticle,wecangainadeeperunderstandingoftheindirecttaxburdenofurbanresidents,providingstrongdatasupportforoptimizingtaxstructureandreducingresidenttaxburden.Theresearchmethodofthisarticlecanalsoprovidereferenceandinspirationforothersimilarstudies.二、理論基礎(chǔ)與文獻(xiàn)綜述TheoreticalBasisandLiteratureReview在經(jīng)濟(jì)學(xué)中，稅收負(fù)擔(dān)的衡量及其分配問(wèn)題是研究的核心議題之一。特別是間接稅負(fù)擔(dān)，它直接關(guān)聯(lián)到消費(fèi)者的購(gòu)買行為和生產(chǎn)者的生產(chǎn)活動(dòng)，因此，對(duì)城鎮(zhèn)居民的間接稅負(fù)擔(dān)進(jìn)行估算具有重要意義。本文基于投入產(chǎn)出表的方法，對(duì)城鎮(zhèn)居民的間接稅負(fù)擔(dān)進(jìn)行估算，旨在更準(zhǔn)確地反映稅收負(fù)擔(dān)在居民之間的分布情況。Ineconomics,themeasurementanddistributionoftaxburdenisoneofthecoreresearchtopics.Especiallytheindirecttaxburden,whichisdirectlyrelatedtoconsumerpurchasingbehaviorandproducerproductionactivities,itisofgreatsignificancetoestimatetheindirecttaxburdenonurbanresidents.Thisarticleisbasedontheinput-outputtablemethodtoestimatetheindirecttaxburdenonurbanresidents,aimingtomoreaccuratelyreflectthedistributionoftaxburdenamongresidents.理論基礎(chǔ)方面，投入產(chǎn)出表作為國(guó)民經(jīng)濟(jì)核算的重要工具，能夠詳細(xì)展示經(jīng)濟(jì)各部門之間的相互聯(lián)系和依賴關(guān)系。在投入產(chǎn)出表中，各部門的產(chǎn)品和服務(wù)作為中間投入或最終消費(fèi)進(jìn)入其他部門，形成了一系列復(fù)雜的經(jīng)濟(jì)鏈條。間接稅通常嵌入在這些經(jīng)濟(jì)鏈條中，以商品和服務(wù)的價(jià)格為載體，最終由消費(fèi)者承擔(dān)。因此，通過(guò)投入產(chǎn)出表，我們可以追蹤到間接稅在各經(jīng)濟(jì)部門之間的流轉(zhuǎn)路徑，進(jìn)而估算出城鎮(zhèn)居民的間接稅負(fù)擔(dān)。Intermsoftheoreticalbasis,theinput-outputtable,asanimportanttoolfornationaleconomicaccounting,candisplayindetailtheinterrelationshipsanddependenciesbetweenvarioussectorsoftheeconomy.Intheinput-outputtable,theproductsandservicesofeachdepartmententerotherdepartmentsasintermediateinputsorfinalconsumption,formingaseriesofcomplexeconomicchains.Indirecttaxesareusuallyembeddedintheseeconomicchains,usingthepricesofgoodsandservicesascarriersandultimatelybornebyconsumers.Therefore,throughtheinput-outputtable,wecantrackthecirculationpathofindirecttaxamongvariouseconomicsectors,andestimatetheindirecttaxburdenonurbanresidents.文獻(xiàn)綜述方面，國(guó)內(nèi)外學(xué)者在間接稅負(fù)擔(dān)估算方面進(jìn)行了大量研究。早期的研究主要側(cè)重于宏觀層面的稅收負(fù)擔(dān)分析，而近年來(lái)，隨著微觀數(shù)據(jù)的豐富和方法的改進(jìn)，越來(lái)越多的研究開始關(guān)注稅收負(fù)擔(dān)在不同群體之間的分布。其中，投入產(chǎn)出表作為一種重要的分析工具，被廣泛應(yīng)用于稅收負(fù)擔(dān)的估算中。國(guó)內(nèi)外學(xué)者利用投入產(chǎn)出表，結(jié)合不同的稅收理論和模型，對(duì)間接稅負(fù)擔(dān)進(jìn)行了深入的探討。這些研究不僅豐富了我們對(duì)間接稅負(fù)擔(dān)的認(rèn)識(shí)，也為本文的研究提供了重要的理論支撐和方法借鑒。Intermsofliteraturereview,domesticandforeignscholarshaveconductedextensiveresearchontheestimationofindirecttaxburden.Earlyresearchmainlyfocusedonmacrolevelanalysisoftaxburden,butinrecentyears,withtheenrichmentofmicrodataandtheimprovementofmethods,moreandmoreresearchhasbeguntofocusonthedistributionoftaxburdenamongdifferentgroups.Amongthem,theinput-outputtable,asanimportantanalyticaltool,iswidelyusedinestimatingtaxburden.Domesticandforeignscholarshaveconductedin-depthdiscussionsonindirecttaxburdenusinginput-outputtables,combinedwithdifferenttaxtheoriesandmodels.Thesestudiesnotonlyenrichourunderstandingofindirecttaxburden,butalsoprovideimportanttheoreticalsupportandmethodologicalreferencefortheresearchinthisarticle.本文基于投入產(chǎn)出表的方法，對(duì)城鎮(zhèn)居民的間接稅負(fù)擔(dān)進(jìn)行估算，旨在更準(zhǔn)確地反映稅收負(fù)擔(dān)在居民之間的分布情況。通過(guò)梳理相關(guān)理論和文獻(xiàn)，我們發(fā)現(xiàn)投入產(chǎn)出表在稅收負(fù)擔(dān)估算方面具有獨(dú)特的優(yōu)勢(shì)和應(yīng)用價(jià)值。這為本文的研究提供了重要的理論基礎(chǔ)和方法支持。我們也注意到現(xiàn)有研究在間接稅負(fù)擔(dān)估算方面仍存在一定的不足和爭(zhēng)議，這為我們進(jìn)一步深入研究提供了新的契機(jī)和方向。Thisarticleisbasedontheinput-outputtablemethodtoestimatetheindirecttaxburdenonurbanresidents,aimingtomoreaccuratelyreflectthedistributionoftaxburdenamongresidents.Throughreviewingrelevanttheoriesandliterature,wehavefoundthatinput-outputtableshaveuniqueadvantagesandapplicationvalueinestimatingtaxburden.Thisprovidesimportanttheoreticalbasisandmethodologicalsupportfortheresearchinthisarticle.Wehavealsonoticedthatexistingresearchstillhascertainshortcomingsandcontroversiesinestimatingindirecttaxburden,whichprovidesuswithnewopportunitiesanddirectionsforfurtherin-depthresearch.三、城鎮(zhèn)居民間接稅負(fù)擔(dān)估算方法Methodforestimatingindirecttaxburdenonurbanresidents在估算城鎮(zhèn)居民的間接稅負(fù)擔(dān)時(shí)，我們采用了一種基于投入產(chǎn)出表的方法。投入產(chǎn)出表是一個(gè)詳盡描述國(guó)民經(jīng)濟(jì)各部門在一定時(shí)期內(nèi)生產(chǎn)活動(dòng)的投入來(lái)源和產(chǎn)出使用去向的表格，它揭示了各部門之間相互依存和相互制約的經(jīng)濟(jì)技術(shù)聯(lián)系。通過(guò)投入產(chǎn)出表，我們可以追蹤到城鎮(zhèn)居民消費(fèi)的商品和服務(wù)在生產(chǎn)過(guò)程中所產(chǎn)生的間接稅。Weusedaninput-outputtablebasedmethodtoestimatetheindirecttaxburdenonurbanresidents.Theinput-outputtableisadetailedtablethatdescribesthesourcesofinputandtheusageofoutputintheproductionactivitiesofvarioussectorsofthenationaleconomyduringacertainperiodoftime.Itrevealstheeconomicandtechnologicalconnectionsthatareinterdependentandmutuallyrestrictiveamongvarioussectors.Throughinput-outputtables,wecantracktheindirecttaxesgeneratedduringtheproductionprocessofgoodsandservicesconsumedbyurbanresidents.我們根據(jù)投入產(chǎn)出表中的數(shù)據(jù)，識(shí)別出所有與城鎮(zhèn)居民消費(fèi)直接相關(guān)的部門。這些部門提供的商品和服務(wù)是城鎮(zhèn)居民日常生活所需，因此其產(chǎn)生的間接稅將直接影響到城鎮(zhèn)居民的稅負(fù)。Weidentifyallsectorsdirectlyrelatedtourbanresidentconsumptionbasedonthedataintheinput-outputtable.Thegoodsandservicesprovidedbythesedepartmentsarenecessaryforthedailylivesofurbanresidents,sotheindirecttaxestheygeneratewilldirectlyaffectthetaxburdenofurbanresidents.我們計(jì)算這些部門在生產(chǎn)過(guò)程中所繳納的間接稅總額。這包括各種流轉(zhuǎn)稅，如增值稅、消費(fèi)稅等。這些稅收是在商品和服務(wù)的生產(chǎn)過(guò)程中根據(jù)一定的稅率征收的，因此可以通過(guò)投入產(chǎn)出表中的數(shù)據(jù)來(lái)估算。Wecalculatethetotalamountofindirecttaxespaidbythesedepartmentsduringtheproductionprocess.Thisincludesvariousturnovertaxes,suchasvalue-addedtax,consumptiontax,etc.Thesetaxesareleviedatacertaintaxrateduringtheproductionprocessofgoodsandservices,andcanthereforebeestimatedbasedonthedataintheinput-outputtable.然后，我們將這些部門所繳納的間接稅總額分?jǐn)偟匠擎?zhèn)居民的消費(fèi)上。這是通過(guò)計(jì)算每個(gè)部門在城鎮(zhèn)居民消費(fèi)中所占的比例來(lái)實(shí)現(xiàn)的。具體來(lái)說(shuō)，我們將每個(gè)部門的間接稅總額乘以該部門在城鎮(zhèn)居民消費(fèi)中的比例，得到該部門對(duì)城鎮(zhèn)居民間接稅負(fù)擔(dān)的貢獻(xiàn)。Then,weallocatethetotalamountofindirecttaxespaidbythesedepartmentstotheconsumptionofurbanresidents.Thisisachievedbycalculatingtheproportionofeachdepartmentinurbanresidentconsumption.Specifically,wemultiplythetotalindirecttaxamountofeachdepartmentbyitsproportioninurbanresidentconsumptiontoobtainitscontributiontotheindirecttaxburdenonurbanresidents.我們將所有部門的貢獻(xiàn)加總，得到城鎮(zhèn)居民的間接稅負(fù)擔(dān)總額。這個(gè)總額可以進(jìn)一步分?jǐn)偟矫總€(gè)城鎮(zhèn)居民身上，從而得到每個(gè)城鎮(zhèn)居民的平均間接稅負(fù)擔(dān)。Weaddupthecontributionsofalldepartmentstoobtainthetotalindirecttaxburdenofurbanresidents.Thistotalamountcanbefurtherallocatedtoeachurbanresident,therebyobtainingtheaverageindirecttaxburdenforeachurbanresident.通過(guò)這種方法，我們可以估算出城鎮(zhèn)居民的間接稅負(fù)擔(dān)，并分析其與其他經(jīng)濟(jì)指標(biāo)（如城鎮(zhèn)居民可支配收入、消費(fèi)結(jié)構(gòu)等）的關(guān)系。這對(duì)于政策制定者來(lái)說(shuō)具有重要的參考價(jià)值，可以幫助他們更好地了解城鎮(zhèn)居民的稅負(fù)狀況，從而制定更加合理的稅收政策。Throughthismethod,wecanestimatetheindirecttaxburdenonurbanresidentsandanalyzeitsrelationshipwithothereconomicindicatorssuchasdisposableincomeandconsumptionstructureofurbanresidents.Thishasimportantreferencevalueforpolicymakers,asitcanhelpthembetterunderstandthetaxburdenofurbanresidentsandformulatemorereasonabletaxpolicies.四、實(shí)證分析Empiricalanalysis為了深入理解和評(píng)估城鎮(zhèn)居民的間接稅負(fù)擔(dān)，我們采用了投入產(chǎn)出表進(jìn)行實(shí)證分析。投入產(chǎn)出表是一個(gè)全面展示國(guó)民經(jīng)濟(jì)各部門在一定時(shí)期內(nèi)生產(chǎn)活動(dòng)的投入來(lái)源和產(chǎn)出使用去向的表格，能夠反映國(guó)民經(jīng)濟(jì)各部門之間以及部門內(nèi)部的生產(chǎn)聯(lián)系和經(jīng)濟(jì)技術(shù)關(guān)系。Inordertogainadeeperunderstandingandevaluatetheindirecttaxburdenonurbanresidents,weconductedanempiricalanalysisusinganinput-outputtable.Theinput-outputtableisacomprehensivetablethatdisplaystheinputsourcesandoutputusagedirectionsofproductionactivitiesinvariousdepartmentsofthenationaleconomyduringacertainperiodoftime.Itcanreflecttheproductionconnectionsandeconomicandtechnologicalrelationshipsbetweenandwithindepartmentsofthenationaleconomy.我們利用投入產(chǎn)出表，詳細(xì)分析了城鎮(zhèn)居民在各行業(yè)中的消費(fèi)結(jié)構(gòu)。通過(guò)對(duì)比不同年份的投入產(chǎn)出表，我們觀察到城鎮(zhèn)居民的消費(fèi)模式正在發(fā)生轉(zhuǎn)變，對(duì)服務(wù)業(yè)和高端制造業(yè)的消費(fèi)增長(zhǎng)迅速。這種消費(fèi)結(jié)構(gòu)的轉(zhuǎn)變直接影響了城鎮(zhèn)居民的間接稅負(fù)擔(dān)。Weusedinput-outputtablestoanalyzeindetailtheconsumptionstructureofurbanresidentsinvariousindustries.Bycomparingtheinput-outputtablesofdifferentyears,weobservethattheconsumptionpatternsofurbanresidentsareundergoingatransformation,withrapidgrowthinconsumptionintheserviceandhigh-endmanufacturingindustries.Thetransformationofthisconsumptionstructuredirectlyaffectstheindirecttaxburdenonurbanresidents.接著，我們根據(jù)投入產(chǎn)出表中的數(shù)據(jù)，計(jì)算了城鎮(zhèn)居民在不同行業(yè)中的間接稅負(fù)擔(dān)。我們發(fā)現(xiàn)，與日常生活密切相關(guān)的行業(yè)，如食品制造、服裝制造等，其間接稅負(fù)擔(dān)相對(duì)較低。而高端制造業(yè)和服務(wù)業(yè)的間接稅負(fù)擔(dān)則相對(duì)較高。這一結(jié)果表明，城鎮(zhèn)居民在享受高品質(zhì)產(chǎn)品和服務(wù)的同時(shí)，也承擔(dān)了較高的間接稅負(fù)擔(dān)。Next,wecalculatedtheindirecttaxburdenofurbanresidentsindifferentindustriesbasedonthedataintheinput-outputtable.Wehavefoundthatindustriescloselyrelatedtodailylife,suchasfoodmanufacturingandclothingmanufacturing,haverelativelylowertaxburdens.Theindirecttaxburdenonhigh-endmanufacturingandserviceindustriesisrelativelyhigh.Thisresultindicatesthaturbanresidentsnotonlyenjoyhigh-qualityproductsandservices,butalsobearahigherindirecttaxburden.為了更全面地評(píng)估城鎮(zhèn)居民的間接稅負(fù)擔(dān)，我們還考慮了不同收入水平的城鎮(zhèn)居民的間接稅負(fù)擔(dān)差異。通過(guò)投入產(chǎn)出表中的收入數(shù)據(jù)，我們計(jì)算了不同收入組別城鎮(zhèn)居民的間接稅負(fù)擔(dān)率。我們發(fā)現(xiàn)，高收入組的城鎮(zhèn)居民間接稅負(fù)擔(dān)率相對(duì)較高，而低收入組的城鎮(zhèn)居民間接稅負(fù)擔(dān)率相對(duì)較低。這一結(jié)果反映了間接稅負(fù)擔(dān)在不同收入群體之間的不公平性。Inordertocomprehensivelyevaluatetheindirecttaxburdenofurbanresidents,wealsoconsideredthedifferencesinindirecttaxburdenamongurbanresidentswithdifferentincomelevels.Wecalculatedtheindirecttaxburdenrateofurbanresidentsindifferentincomegroupsbasedontheincomedataintheinput-outputtable.Wefoundthattheindirecttaxburdenrateofurbanresidentsinthehigh-incomegroupisrelativelyhigh,whiletheindirecttaxburdenrateofurbanresidentsinthelow-incomegroupisrelativelylow.Thisresultreflectstheunfairnessofindirecttaxburdenamongdifferentincomegroups.我們基于實(shí)證分析的結(jié)果，提出了減輕城鎮(zhèn)居民間接稅負(fù)擔(dān)的政策建議。包括優(yōu)化稅收結(jié)構(gòu)，降低高端制造業(yè)和服務(wù)業(yè)的間接稅率；加強(qiáng)稅收監(jiān)管，防止稅收逃避和避稅行為；以及提高稅收制度的公平性和透明度，確保所有城鎮(zhèn)居民都能公平地分享經(jīng)濟(jì)發(fā)展的成果。Basedontheresultsofempiricalanalysis,weproposepolicyrecommendationstoreducetheindirecttaxburdenonurbanresidents.Includingoptimizingtaxstructureandreducingindirecttaxratesinhigh-endmanufacturingandserviceindustries;Strengthentaxsupervisiontopreventtaxevasionandavoidancebehavior;Andtoimprovethefairnessandtransparencyofthetaxsystem,ensuringthatallurbanresidentscanfairlysharethefruitsofeconomicdevelopment.通過(guò)本次實(shí)證分析，我們深入了解了城鎮(zhèn)居民的間接稅負(fù)擔(dān)情況，并為其政策制定提供了科學(xué)依據(jù)。我們期望通過(guò)優(yōu)化稅收制度，降低城鎮(zhèn)居民的間接稅負(fù)擔(dān)，促進(jìn)消費(fèi)和經(jīng)濟(jì)增長(zhǎng)，實(shí)現(xiàn)社會(huì)公平和和諧。Throughthisempiricalanalysis,wehavegainedadeeperunderstandingoftheindirecttaxburdenonurbanresidentsandprovidedscientificbasisfortheirpolicy-making.Wehopetooptimizethetaxsystem,reducetheindirecttaxburdenonurbanresidents,promoteconsumptionandeconomicgrowth,andachievesocialfairnessandharmony.五、結(jié)論與建議Conclusionandrecommendations本研究利用投入產(chǎn)出表對(duì)城鎮(zhèn)居民的間接稅負(fù)擔(dān)進(jìn)行了估算，并詳細(xì)分析了各類間接稅對(duì)城鎮(zhèn)居民的負(fù)擔(dān)情況。研究結(jié)果顯示，城鎮(zhèn)居民的間接稅負(fù)擔(dān)較重，且不同類型的間接稅對(duì)城鎮(zhèn)居民的負(fù)擔(dān)影響不同。Thisstudyestimatedtheindirecttaxburdenonurbanresidentsusinginput-outputtablesandanalyzedindetailtheburdenofvariousindirecttaxesonurbanresidents.Theresearchresultsshowthattheindirecttaxburdenonurbanresidentsisrelativelyheavy,anddifferenttypesofindirecttaxeshavedifferentimpactsontheburdenonurbanresidents.結(jié)論方面，我們發(fā)現(xiàn)消費(fèi)稅和營(yíng)業(yè)稅對(duì)城鎮(zhèn)居民的間接稅負(fù)擔(dān)貢獻(xiàn)較大，而增值稅的負(fù)擔(dān)相對(duì)較小。這一結(jié)果反映了當(dāng)前稅收結(jié)構(gòu)的特點(diǎn)，也提示我們?cè)诙愂照叩闹贫ê驼{(diào)整中，需要更加關(guān)注消費(fèi)稅和營(yíng)業(yè)稅對(duì)城鎮(zhèn)居民負(fù)擔(dān)的影響。同時(shí)，我們也發(fā)現(xiàn)，城鎮(zhèn)居民的間接稅負(fù)擔(dān)在不同收入群體之間存在差異，高收入群體承擔(dān)的間接稅負(fù)擔(dān)相對(duì)較重，這在一定程度上加劇了社會(huì)收入分配的不平等。Intermsofconclusion,wefoundthatconsumptiontaxandbusinesstaxcontributesignificantlytotheindirecttaxburdenofurbanresidents,whiletheburdenofvalue-addedtaxisrelativelysmall.Thisresultreflectsthecharacteristicsofthecurrenttaxstructureandalsosuggeststhatweneedtopaymoreattentiontotheimpactofconsumptiontaxandbusinesstaxontheburdenofurbanresidentsintheformulationandadjustmentoftaxpolicies.Atthesametime,wealsofoundthattheindirecttaxburdenofurbanresidentsvariesamongdifferentincomegroups,withhigh-incomegroupsbearingarelativelyheavyindirecttaxburden,whichtosomeextentexacerbatestheinequalityofs