Tax shift or Tax swap is a change in taxation that eliminates or reduces one or several taxes and establishes or increases others while keeping the overall revenue the same. The term can refer to desired shifts, such as towards Pigovian taxes (typically sin taxes and ecotaxes) as well as (perceived or real) undesired shifts, such as a shift from m...
Found on
http://en.wikipedia.org/wiki/Tax_shift
The process that occurs when a tax that has been levied on one person or group is in fact paid by others.
Found on
http://www.irs.gov/app/understandingTaxes/student/glossary.jsp
No exact match found.
