| 单词 | incidence of taxation |
| 释义 | incidence of taxation The distribution of the real burden of taxation. The distinction between direct and indirect taxes is based on the assumption that the real burden of direct tax falls on the person or firm responsible for paying them, whereas the real burden of indirect tax can be passed on to somebody else, usually a firm's customers. Neither assumption need be correct. If an income is a pure rent, the burden of a direct tax cannot be passed on; but taxes on earned incomes affect the incentives to work, taxes on property incomes affect the incentives to save, and taxes on profits affect the incentives to take risks. It is therefore possible that some of the real burden of direct taxes can be passed on, to employers, borrowers, or customers. Also, unless the goods concerned are in perfectly elastic supply, some of the burden of indirect taxes will fall on the suppliers of the goods taxed rather than the customers. Discovering who actually bears the real burden of paying taxes is extremely difficult. |
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