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....

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...

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

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

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...

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

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...

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...

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

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...

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

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

government's check, the market price will adjust to compensate (see Tax incidence). However, if both supply and demand are elastic—producers will make...

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

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...

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...

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...

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

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...

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...

April 2017. "How Much Did the Bush Tax Cuts Cost in Forgone Revenue?". Tax Foundation. 2010. "2011 Minnesota Tax Incidence Study" (PDF). Minnesota Department...

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...

Tax withholding, also known as tax retention, pay-as-you-earn tax or tax deduction at source, is income tax paid to the government by the payer of the...

The income tax threshold is the income level at which a person begins paying income taxes. The income tax threshold equates to the: Personal allowance...

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...

of tax burden to non-citizens or non-residents). The tourist industry typically campaigns against the taxes. It is separate from value-added tax and...