在商品的供给模型中,收入的变化引起均衡价格和均衡产量的同方向变化;对该商品征收的销售税的变化引起均衡价格的同方向变化,但引起均衡产量的反方向变化。混合税收收入增长等于国民收入和税率的增长率与其弹性乘积的和。税收的国民收入弹性与税率弹性均与混合税收收入增长率呈正相关关系。 In the model of supply of goods, the change of income leads to the same direction of equilibrium price and equilibrium output. The change of sales tax levied on the commodity leads to the same direction of equilibrium price, but causes the opposite direction of equilibrium output. Mixed tax revenue growth equals the sum of the growth rate of national income and tax rates and their elastic product. Both the national income elasticity and the tax rate elasticity of tax revenue have a positive correlation with the growth rate of the mixed tax revenue.