- shifting of tax incidence
- изменение распределения налогов по группам населения
Англо-русский экономический словарь.
shifting of tax incidence
Смотреть что такое "shifting of tax incidence" в других словарях:
tax burden — The amount of tax suffered by an individual or organization. This may not be the same as the tax actually paid because of the possibility of shifting tax or the normal incidence of taxation As an example of the latter case, inheritance tax is… … Big dictionary of business and management
property tax — a tax levied on real or personal property. [1800 10] * * * Levy imposed on real estate (land and buildings) and in some jurisdictions on personal property such as automobiles, jewelry, and furniture. Some countries also levy property taxes on… … Universalium
Progressive tax — A progressive tax is a tax imposed so that the tax rate increases as the amount subject to taxation increases. [ [http://www.merriam webster.com/dictionary/Progressive Webster] (4b): increasing in rate as the base increases (a progressive tax)] [ … Wikipedia
Carbon tax — Part of a series on Green economics Concepts … Wikipedia
income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… … Universalium
Effect of taxes and subsidies on price — Taxes and subsidies have the effect of shifting the quantity and price of goods. Tax impact A marginal tax on the sellers of a good will shift the supply curve to the left until the vertical distance between the two supply curves is equal to the… … Wikipedia
taxation — taxational, adj. /tak say sheuhn/, n. 1. the act of taxing. 2. the fact of being taxed. 3. a tax imposed. 4. the revenue raised by taxes. [1250 1300; < ML taxation (s. of taxatio) an appraising (see TAX, ATION); r. ME taxacioun < AF < ML, as… … Universalium
Flypaper theory (economics) — The flypaper theory of tax incidence is a pejorative term used by economists to describe the assumption that the burden of a tax, like a fly with flypaper, sticks wherever it first lands. Economists point out several flaws with the assumption:*… … Wikipedia
Salvatore v. Commissioner — Infobox Court Case name = Salvatore v. Commissioner court = United States Tax Court date decided = February 4, 1970 full name = Susie Salvatore v. Commissioner citations = 29 T.C.M. (CCH) 89, CCH Dec. 29,941(M), T.C. Memo 1970 30, RIA T.C. Memo… … Wikipedia
Participatory economics — Participatory economics, often abbreviated parecon, is a proposed economic system that uses participatory decision making as an economic mechanism to guide the production, consumption and allocation of resources in a given society. Proposed as an … Wikipedia
Maffeo Pantaleoni — Maffeo Pantaleoni. Maffeo Pantaleoni (Frascati 1857 Milan 1924) was an Italian economist, and a notable proponent of neoclassical economics. He was occasionally referred to as the Marshall of Italy , because of his unrelenting defence of laissez… … Wikipedia
