In economics, tax incidence or tax burden is the effect of a particular tax on the distribution of economic welfare. Economists distinguish between the...

incidence of a tax and the economic incidence of a tax. Typically, a general reference to "tax incidence" refers to the economic incidence of a tax....

some portion of the corporate tax falls on owners of capital, workers, and shareholders, but the ultimate incidence of the tax is an unresolved question....

tax burden. Lower purchasing power of consumers may lead to a failure of some businesses. Lump-sum tax Progressive tax Proportional tax Tax incidence...

incomes Fiscal incidence, the economic impact of government taxation and expenditures on the economic income of individuals Tax incidence, analysis of the...

effect and tax incidence are not on the same entity meaning that tax can be shifted or passed on, then the tax is indirect. An indirect tax is collected...

percentage of GDP Progressive tax Proportional tax Regressive tax Tax exporting Tax incidence Tax rates of Europe "Tax Rate". Investopedia. Retrieved...

received by sellers decreases. The incidence of a tax does not depend on whether the buyers or sellers are taxed since taxes levied on sellers are likely to...

imposed in an attempt to reduce the tax incidence of people with a lower ability to pay, as such taxes shift the incidence increasingly to those with a higher...

payroll taxes are the responsibility of the employee and others fall on the employer, but almost all economists agree that the true economic incidence of a...

system on individuals that reduces the tax incidence of people with smaller incomes, as they shift the incidence disproportionately to those with higher...

exactly one. The good's elasticity can be used to predict the incidence (or "burden") of a tax on that good. Various research methods are used to determine...

A tariff is a tax imposed by the government of a country or by a supranational union on imports or exports of goods. Besides being a source of revenue...

Corporate Federal Taxes, income taxes, payroll taxes, estate taxes, gift taxes, and excise taxes. This table does not include federal tax revenue data from...

broad categories: Income tax Payroll tax Property tax Consumption tax Tariff (taxes on international trade) Capitation, a fixed tax charged per person Fees...

higher productivity, by more than the amount that LVT removed. Land tax incidence rests completely upon landlords, although business sectors that provide...

or lifetime. Proportional taxes maintain equal tax incidence regardless of the ability-to-pay and do not shift the incidence disproportionately to those...

Single Tax League (Australia) Tax equity Tax incidence Tax reform Tax shift 9-9-9 Plan "English definition of "single tax"". Cambridge University Press...

State tax levels indicate both the tax burden and the services a state can afford to provide residents. States use a different combination of sales, income...

taxes": example is a sales tax. Property taxes usually are determined and collected with annual incidence, while transactional taxes take places at the time...

the notion of fiscal incidence which allows to analyse who ultimately, weights the burden of a tax, that determines whether the tax is direct or indirect...

International tax planning also known as international tax structures or expanded worldwide planning (EWP), is an element of international taxation created...

insurance tax shelter uses investments in insurance to protect income or assets from tax liabilities. Life insurance proceeds are not taxable in many jurisdictions...

Tax brackets are the divisions at which tax rates change in a progressive tax system (or an explicitly regressive tax system, though that is rarer). Essentially...

A capital gains tax (CGT) is the tax on profits realized on the sale of a non-inventory asset. The most common capital gains are realized from the sale...

consumption tax is a tax levied on consumption spending on goods and services. The tax base of such a tax is the money spent on consumption. Consumption taxes are...

types of taxes: corporate tax, individual income tax, and sales tax, including VAT and GST and capital gains tax, but does not list wealth tax or inheritance...

A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual (typically every adult), without reference...

regarding the economic impact of income taxes. Income taxes are widely viewed as a progressive tax (the incidence of tax increases as income increases). Some...

expenditures raise their economic well-being. Fiscal incidence is the overall impact of government taxing and spending considered together. In theory, governments...