Tax shift or tax swap is a change in taxation that eliminates or reduces one or several taxes and establishes or increases others while keeping the overall revenue the same.[1] The term can refer to desired shifts, such as towards Pigovian taxes (typically sin taxes and ecotaxes) as well as (perceived or real) undesired shifts, such as a shift from multi-state corporations to small businesses and families.[2]
^"Will Canadians support this kind of change?". Sustainable Prosperity FAQs. Sustainable Prosperity.
^Leachman, Michael (2006-04-14). "The Great Corporate Tax Shift: Undercutting Oregon's Economy and Quality of Life".
Taxshift or tax swap is a change in taxation that eliminates or reduces one or several taxes and establishes or increases others while keeping the overall...
tax revenue by proportionately reducing other taxes (e.g. taxes on wages and income or property taxes); such proposals are known as a green taxshift...
of the price (say ad valorem tax) or as a fixed sum per unit (say specific tax). Both are graphically expressed as a shift of the demand curve to the left...
tourist tax is any revenue-generating measure targeted at tourists. It is a means of combating overtourism and a form of tax exporting (partial shifting of...
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Look up Shift or shift in Wiktionary, the free dictionary. Shift may refer to: Shift (series), a 2008 online video game series by Armor Games Need for...
are imposed in an attempt to reduce the tax incidence of people with a lower ability to pay, as such taxesshift the incidence increasingly to those with...
Finance Minister Johan Van Overtveldt says "the taxshift will be a tax cut", although the value-added tax on electricity will rise from 6% to the standard...
Consumption taxes have been levied in the Canadian province of British Columbia since the introduction of the Provincial Sales Tax (PST) on 1 July 1948...
types of taxes: corporate tax, individual income tax, and sales tax, including VAT and GST and capital gains tax, but does not list wealth tax or inheritance...
A capital gains tax (CGT) is the tax on profits realized on the sale of a non-inventory asset. The most common capital gains are realized from the sale...
An indirect tax (such as a sales tax, per unit tax, value-added tax [VAT], excise tax, consumption tax, or tariff) is a tax that is levied upon goods...
alphabetically, with total tax revenue as a percentage of gross domestic product (GDP) for the listed countries. The tax percentage for each country...
especially if they are involved in profit-shifting from high-tax to low-tax territories and territories recognised as tax havens. Since 1995, trillions of dollars...
only Quebec has a similar retail tax, but it is set at a much lower rate and does not include a matching taxshift. Unlike most other governments, British...
the working of a Pigouvian tax. A taxshifts the marginal private cost curve up by the amount of the externality. If the tax is placed on the quantity...
Single taxTax reform Taxshift Value capture Wealth tax Webb, Merryn (27 September 2013). "How a levy based on location values could be the perfect tax"....
Tax withholding, also known as tax retention, pay-as-you-earn tax or tax deduction at source, is income tax paid to the government by the payer of the...
Tax evasion is an illegal attempt to defeat the imposition of taxes by individuals, corporations, trusts, and others. Tax evasion often entails the deliberate...
A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual (typically every adult), without reference...
Tax amnesty allows taxpayers to voluntarily disclose and pay tax owing in exchange for avoiding tax evasion penalties. It is a limited-time opportunity...
income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income)...
A regressive tax is a tax imposed in such a manner that the tax rate decreases as the amount subject to taxation increases. "Regressive" describes a distribution...
profit shifting (BEPS) refers to corporate tax planning strategies used by multinationals to "shift" profits from higher-tax jurisdictions to lower-tax jurisdictions...
An excise, or excise tax, is any duty on manufactured goods that is normally levied at the moment of manufacture for internal consumption rather than...
A church tax is a tax collected by the state from members of some religious denominations to provide financial support of churches, such as the salaries...
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