This is a reproduction of a book published before 1923. This book may have occasional imperfections such as missing or blurred pages, poor pictures, errant marks, etc. that were either part of the original artifact, or were introduced by the scanning process. We believe this work is culturally...
On the Shifting and Incidence of Taxationby E. R. A. Seligmandoi:10.2307/2956043Review by: C. F. BastableEconomic Journal
A tax does not shift either the demand or the supply curve. In the traditional supply-demand diagram, there is a tacit assumption that the seller receives what the buyer pays. However, the imposition of the tax means that the buyer will pay more than what the seller receives — the ...
The theory of tax incidence provides a rich assortment of such insights. Tax incidences basic lesson that the real and nominal tax burdens are not necessarily related means that taxes on capital are born by workers, that investment incentives are injurious to capitalists, that taxation of ...
This is a reproduction of a book published before 1923. This book may have occasional imperfections such as missing or blurred pages, poor pictures, errant marks, etc. that were either part of the original artifact, or were introduced by the scanning process. We believe this work is culturally...
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2) shifting of taxation 赋税转嫁3) shifting losses to 转嫁负担4) scot [英][skɔt] [美][skɑt] 税赋负担 例句>> 5) tax burden shift 税负转嫁 1. Based on the method of tax burden shift,the paper analyses the related stage of current real estate product and real estate tax,...