TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

FORWARD SHIFTING [1 record]

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Alphabetical list of terms

Record 1 1998-03-17

English

Subject field(s)
  • Taxation
CONT

Forward shifting takes place if the [tax] burden falls entirely on the user, rather than the supplier, of the commodity or service in question.

Key term(s)
  • forward tax shifting

French

Domaine(s)
  • Fiscalité
CONT

[...] répercussion «en avant» : le payeur de l'impôt en reporte le poids sur celui [...] qui est devant lui dans [le circuit économique] La répercussion en arrière est moins fréquente que la répercussion en avant.

Spanish

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