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BACKWARD TAX SHIFTING [1 record]

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Record 1 1982-02-01

English

Subject field(s)
  • Taxation
CONT

Backward shifting occurs when the price of the article taxed remains the same and the cost of the tax is borne by those engaged in producing it (...)

Key term(s)
  • backward tax shifting

French

Domaine(s)
  • Fiscalité
CONT

(...) la répercussion peut aussi se faire en "arrière". Par exemple : le commerçant, achetant une marchandise frappée d'une taxe qu'il devra acquitter, se retourne vers son fournisseur et obtient de celui-ci une réduction du prix en compensation de cette taxe. La répercussion en arrière est moins fréquente que la répercussion en avant.

Spanish

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