马克思论税负转嫁马克思在《英镑、先令、便士，或阶级的预算和这个预算对谁有利》等论著中科学地分析了资本主义制度下税负转嫁问题。他认为，在资本主义制度下，税负转嫁是客观存在的。不仅流转税能够转嫁，而且所得税等税种也可能发生转嫁。“那种认为所得税似乎不触及... On the argument of Marx’s tax burden, Marx scientifically analyzed the issue of the tax burden transfer under the capitalist system in such articles as “the pound, the shillings, the pennies, or the class budget and the budget for whom it is favorable.” He believes that in the capitalist system, the transfer of tax burden is an objective reality. Not only turnover tax can be passed on, but income tax and other taxes may also be passed on. "That kind of income tax does not seem to touch ...