General equilibrium incidence analysis often employs a two-sector, two-factor model. This frame-work allows for nine possible taxes. Certain combinations of these taxes are equivalent to others.

• 一般均衡归宿分析常用两部门、两要素模型。这一理论框架可以分析九种可能的税种。这些税种的某种组合与其他某些税种是等价的。