关于税收超额负担问题的理论思考□胡彦炜在完全竞争的市场结构下，生产者追求最大利润和消费者追求最大效用的满足，可以通过市场竞争达到均衡。这种均衡实际就是资源的有效配置。在此情况下，税收应保持“中性”。但在现实经济生活中，完全竞争的市场结构是不存在的，市... Theoretical Thinking on the Problem of Excess Tax Burden HU Yan-wei In a perfectly competitive market structure, the producers’ pursuit of maximum profit and satisfaction of consumers seeking the maximum utility can be balanced through market competition. This equilibrium is actually the effective allocation of resources. In this case, the tax should remain “neutral.” However, in the real economic life, the perfectly competitive market structure does not exist, and the city ...