tax shifting

tax shifting
гос. фин. переложение [перенесение\] налогового бремени (перенос плательщиком своего налогового бремени на других лиц; напр., перенесение продавцом подлежащего уплате налога на добавленную стоимость на покупателей путем включения налога в цену товара)

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перенос налога: перенос плательщиком своего налогового бремени на других лиц (напр., путем закладывания налогов в цены товаров).

Англо-русский экономический словарь.

Смотреть что такое "tax shifting" в других словарях:

  • Tax Freedom Day — is the first day of the year in which a nation as a whole has theoretically earned enough income to fund its annual tax burden. It is annually calculated in the United States by the Tax Foundation mdash;a Washington, D.C. based tax research… …   Wikipedia

  • shifting income — Device used by taxpayers in high tax brackets to move income from themselves to their children and others who are in a lower bracket. Short term or Clifford trusts, as well as gifts to minors, were among the devices used to accomplish this… …   Black's law dictionary

  • 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

  • shifting burden of tax — Employing a condition in a will whereunder certain bequests are to bear the burden of an inheritance or estate tax, thereby relieving from payment of such tax a bequest which otherwise would be chargeable therewith. Anno: 117 ALR 126; 37 ALR2d… …   Ballentine's law dictionary

  • 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

  • Jobs and Growth Tax Relief Reconciliation Act of 2003 — The Jobs and Growth Tax Relief Reconciliation Act of 2003 ( JGTRRA , USPL|108|27, USStat|117|752), was passed by the United States Congress on May 23, 2003 and signed by President Bush on May 28, 2003.Among other provisions, the act accelerated… …   Wikipedia

  • Kiddie Tax — The kiddie tax rule exists in the United States of America and can be found in [ sec 26 00000001 000 .html Internal Revenue Code § 1(g)] , which “taxes certain unearned income of a child at the… …   Wikipedia

  • Income Shifting — A strategy of moving a person s income from a high income bracket or tax rate to a lower one. The most common form of income shifting occurs when an individual shifts a portion of their taxable income to their children, in order to take advantage …   Investment dictionary

  • Carbon shifting — is the tendency for an individual to increase carbon dioxide emissions in one area of their lifestyle as a result of reducing emissions elsewhere.‘Carbon shifting’ might more accurately be termed ‘domestic carbon shifting’ to distinguish it from… …   Wikipedia

  • Carbon tax — Part of a series on Green economics Concepts …   Wikipedia

  • Estate tax in the United States — This article is about Estate tax in the United States. For other countries, see Inheritance tax. Part of a series on Taxation Taxation in the United States …   Wikipedia