| 单词 | indirect tax |
| 释义 | indirect tax A tax on spending on goods or services, for example value-added tax or taxes on alcohol and tobacco. The term indirect tax is used because it is usually assumed that the real incidence of such a tax will not fall on the firm immediately responsible for paying it: the tax will rather be passed on to the customer, who thus bears the tax burden indirectly. Whether this assumption is correct depends on the elasticity of supply of factors to the industry concerned: only if this supply is perfectly elastic will an indirect tax be passed on completely. |
| 随便看 |
|
英汉经管词典收录了3426条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。