Empirical studies were dealing with an actual tax, while modelling studies predicted outcomes based on a hypothetical tax or subsidy. 经验研究涉及的是实际税收,而建模研究则在假设税或补贴的基础上预测了结果。
For example, the following shows a hypothetical tax table for individuals. 例如,下面为一个假设的个人所得税表。