109:. Without the existence of commodity exchange, there would be no tax burden. Therefore, the commodity economy is the economic prerequisite for tax shift. Historically, in a natural economic society based on self-sufficiency, products generally go directly from the production sector to the consumer sector without market exchange. During this period, agriculture is the main sector of the national economy. The state taxation is mainly a tax on land and land production. This part of the tax can only be borne by the landowner, and taxpayers cannot implement tax transfer. With the development of productivity, there has been the production of goods and the exchange of goods. In
150:
But the market economy is a highly developed commodity economy. Under this system, the production and business operators of goods and other market entities have their own independent material interests. Profitability has become the fundamental motive for all production and business activities, and the realization of
149:
Through the analysis of the conditions for the shift of tax burdens, we can conclude that basically there is still an objective shift of tax burden even if under the highly centralized program management system. After implementing the market economy system, there is an objective shift in tax burden.
177:
For goods with increasing cost, tax burdens can only be partially passed on. Because the unit cost of this commodity increases with the increase in output, the increase in the price of goods after taxation will affect the market. The seller has to reduce production to reduce the cost of products in
129:
Tax shift is directly linked to the price movement, which is usually achieved by increasing the selling rate of sales goods and lowering the purchase price of the purchased good. Among them, the tax burden of some taxes can be directly passed on by changes in prices; the tax burden on some taxes is
133:
The free pricing system refers to a price system in which producers or other market entities can price themselves according to changes in market supply and demand. There are mainly three types of price systems: the government-instructed program price system, the floating price system, and the free
141:
Under the floating price system, the government determines the maximum price or minimum price of a commodity. Within the range of fluctuations, the producers, operators and other market entities have a certain amount of freedom in pricing, and tax shift can be realized within a certain extent and
73:
Tax shift is achieved through price changes. The price mentioned here includes not only the price of the output but also the price of the element. The price changes mentioned here include not only direct price increase and price reduction, but also indirect price increase and price reduction. No
117:
as the price. The exchange of goods breaks through the limitations of time and area and develops on a large scale. It opens up a vast space for the taxation of goods and commodity circulation. It also makes it possible to pass on commodity taxation, and commodity taxation is also passed back or
154:
transfer has become the subjective motivation and desire of various taxpayers. At the same time, with the continuous deepening of the reform of the economic system, the government has liberalized most of the pricing power, and the enterprises have a large amount of free pricing power. The free
130:
through changes in capital investment, which affects the supply and demand of commodities indirectly through the changes in prices. Regardless of which form of transfer is adopted, it depends on price changes. Therefore, the free pricing system is the basic condition for tax shift.
65:
Tax shift is an objective process of economic movement. It does not include any emotional factors. Whether taxpayers take the initiative to raise or lower prices or passively accept price fluctuations is not related to tax shift. Whether the economic relationship between the
137:
Under the government's mandatory plan price system, the producers, operators and other market entities do not have their own pricing power, prices are directly controlled by the government, and taxpayers cannot pass tax burden through price changes.
402:
can also refer to the sale of a security that has declined in price since its purchase and the simultaneous purchase of a similar but not identical security, in order to realize a loss for tax purposes while maintaining a position.
155:
pricing system based on free prices has basically taken shape, and the conditions for the transfer of taxes have now been met. Therefore, the phenomenon of shifting the tax burden objectively existing in the commodity economy.
145:
Under the free pricing system, the producers, operators and other market players can freely set prices according to changes in the market supply and demand relationship, and the tax burden can be passed on.
85:
It is the redistribution of tax burdens among economic entities, and it is also a redistribution of economic interests. The result will inevitably lead to inconsistency between taxpayers and tax bearer;
170:, the tax burden may be all passed on to the buyer. Because the fixed-cost commodity does not increase or decrease its unit cost with the quantity of production. At this time, if the demand is
185:
for taxable goods, taxes can also be added to the price and passed on. Under some certain circumstances, taxes can not only be passed on entirely, but even more than the tax price benefit.
62:
of tax burden. Its economic essence is the redistribution of national income of everyone. The absence of redistribution of national income does not constitute an active of tax shift.
27:
that eliminates or reduces one or several taxes and establishes or increases others while keeping the overall revenue the same. The term can refer to desired shifts, such as towards
181:
For goods with diminishing costs, the tax burden can be all passed on to the buyer. Because the unit cost of such goods decreases with the increase in output, if there is no
163:
The transfer of tax burdens is related to changes in costs. In the three situations of fixed, increasing and declining costs, tax transfer has different characteristics.
687:
113:, the commodity economy is highly developed. Under the conditions of commodity economy, the value of all commodities is expressed in the form of
54:
to the purchaser or supplier by increasing the sales price or depressing the purchase price during the process of commodity exchange.
39:) as well as (perceived or real) undesired shifts, such as a shift from multi-state corporations to small businesses and families.
59:
673:
592:
578:
560:
514:
70:
and the tax bearer is a class opposition or the unity opposition, it is also unrelated to the tax shift.
692:
437:
376:
271:
environment; public health; reduction of gridlock; countering speculation; equity; administrative ease
442:
422:
491:
412:
265:
240:
106:
8:
719:
714:
236:
657:
110:
97:
In general, the existence of tax shift mainly depends on the following two conditions:
669:
662:
510:
364:
182:
472:
417:
635:
492:"The Great Corporate Tax Shift: Undercutting Oregon's Economy and Quality of Life"
178:
order to maintain marketability, and thus the tax amount cannot be all passed on.
368:
682:
606:
545:
531:
388:
provide tax burden visibility; reduce compliance costs; global competitiveness
282:
261:
50:
Tax shift is a kind of economic phenomenon in which the taxpayer transfers the
708:
432:
360:
193:
The following table lists tax shifts that have been proposed or introduced:
248:
123:
28:
621:
356:
244:
452:
447:
257:
167:
151:
51:
698:
382:
252:
171:
372:
114:
67:
24:
427:
350:
32:
233:
Tax Shift for the
Pacific Northwest (Durning & Bauman 1998)
223:
214:
36:
174:, the tax can be added to the price to realize the transfer.
121:
105:
Tax shift is achieved through commodity price changes in
509:. Beijing，China: Tsinghua University Press. p. 32.
701:(a web site opposing what they perceive as a tax shift)
683:
A Distributional
Analysis of an Environmental Tax Shift
607:"We did it! First-ever cut in state food tax passes!!!"
340:
sales tax, use tax, and business personal property tax
82:
It is closely linked with price increase and decrease;
100:
668:. Seattle, Washington: Northwest Environment Watch.
656:
661:
706:
530:Smith, Jeffery J.; Kris Nelson (December 1999).
529:
532:"Giving Life to the Property Tax Shift (PTS)"
473:"Will Canadians support this kind of change?"
301:economic development, countering speculation
609:. Tennesseans for Fair Taxation. 2007-06-12.
78:It has the following three characteristics:
260:, pollution tax, traffic tax, sprawl tax (
546:"Philadelphians for Land Value Tax Shift"
558:
489:
292:Philadelphians for Land Value Tax Shift
88:It is the taxpayer's proactive behavior.
504:
332:public health; support for basic needs
707:
693:Making an Energy Tax Work for Business
315:extra unearned income for landowners
312:individual and corporate income tax
158:
13:
199:Name, location, proponent, source
118:indirectly through price changes.
101:The existence of commodity economy
14:
731:
650:
619:
490:Leachman, Michael (2006-04-14).
628:
613:
287:housing supply; sprawl; equity
599:
585:
571:
561:"Frerichs backs tax swap plan"
552:
538:
523:
498:
483:
465:
1:
559:Clements, Kate (2006-08-29).
458:
394:
279:sales, income, and buildings
42:
92:
7:
477:Sustainable Prosperity FAQs
406:
188:
74:price change, no tax shift.
10:
736:
438:Natural resource economics
548:. Earth Rights Institute.
479:. Sustainable Prosperity.
276:Property tax shift (PTS)
622:"The "Wyoming Tax Swap""
295:tax rates on structures
142:within a certain range.
122:The existence of a free
688:Tax Cuts vs. Tax Shifts
660:; Yoram Bauman (1998).
443:Polluter pays principle
423:Environmental economics
534:. Redefining Progress.
505:Weiyang, Long (2004).
636:"tax swap Definition"
355:personal income tax,
213:Green tax shift (see
413:Ecological economics
326:Grocery or food tax
266:resource consumption
241:corporate income tax
658:Durning, Alan Thein
699:Sharing the Wealth
642:. WebFinance, Inc.
111:capitalist society
107:commodity exchange
392:
391:
365:capital gains tax
337:Wyoming Tax Swap
208:Claimed benefits
183:demand elasticity
58:Tax shift is the
727:
679:
667:
644:
643:
632:
626:
625:
617:
611:
610:
603:
597:
596:
589:
583:
582:
575:
569:
568:
565:The News-Gazette
556:
550:
549:
542:
536:
535:
527:
521:
520:
502:
496:
495:
487:
481:
480:
469:
418:Energy economics
381:national retail
343:flat income tax
196:
195:
159:Changes in costs
735:
734:
730:
729:
728:
726:
725:
724:
705:
704:
676:
653:
648:
647:
634:
633:
629:
618:
614:
605:
604:
600:
593:"Title unknown"
591:
590:
586:
579:"Title unknown"
577:
576:
572:
557:
553:
544:
543:
539:
528:
524:
517:
503:
499:
488:
484:
471:
470:
466:
461:
409:
397:
369:self-employment
298:land-value tax
191:
166:For goods with
161:
127:
103:
95:
45:
23:is a change in
12:
11:
5:
733:
723:
722:
717:
703:
702:
696:
690:
685:
680:
674:
652:
651:External links
649:
646:
645:
627:
620:Glass, Brett.
612:
598:
584:
570:
551:
537:
522:
515:
497:
482:
463:
462:
460:
457:
456:
455:
450:
445:
440:
435:
430:
425:
420:
415:
408:
405:
396:
393:
390:
389:
386:
379:
353:
347:
346:
344:
341:
338:
334:
333:
330:
329:cigarette tax
327:
324:
317:
316:
313:
310:
307:
303:
302:
299:
296:
293:
289:
288:
285:
283:Land value tax
280:
277:
273:
272:
269:
262:Land value tax
255:
234:
230:
229:
226:
221:
218:
210:
209:
206:
203:
200:
190:
187:
160:
157:
134:price system.
126:
124:pricing system
120:
102:
99:
94:
91:
90:
89:
86:
83:
76:
75:
71:
63:
60:redistribution
44:
41:
29:Pigovian taxes
9:
6:
4:
3:
2:
732:
721:
718:
716:
713:
712:
710:
700:
697:
694:
691:
689:
686:
684:
681:
677:
675:1-886093-07-5
671:
666:
665:
659:
655:
654:
641:
640:InvestorWords
637:
631:
623:
616:
608:
602:
595:. 2006-10-18.
594:
588:
581:. 2006-03-29.
580:
574:
566:
562:
555:
547:
541:
533:
526:
518:
512:
508:
501:
493:
486:
478:
474:
468:
464:
454:
451:
449:
446:
444:
441:
439:
436:
434:
433:Green economy
431:
429:
426:
424:
421:
419:
416:
414:
411:
410:
404:
401:
387:
384:
380:
378:
374:
370:
366:
362:
361:corporate tax
358:
354:
352:
349:
348:
345:
342:
339:
336:
335:
331:
328:
325:
323:
319:
318:
314:
311:
309:property tax
308:
305:
304:
300:
297:
294:
291:
290:
286:
284:
281:
278:
275:
274:
270:
267:
263:
259:
256:
254:
250:
246:
242:
238:
235:
232:
231:
227:
225:
222:
219:
216:
212:
211:
207:
204:
201:
198:
197:
194:
186:
184:
179:
175:
173:
169:
164:
156:
153:
147:
143:
139:
135:
131:
125:
119:
116:
112:
108:
98:
87:
84:
81:
80:
79:
72:
69:
64:
61:
57:
56:
55:
53:
48:
40:
38:
34:
30:
26:
22:
18:
663:
639:
630:
615:
601:
587:
573:
564:
554:
540:
525:
506:
500:
485:
476:
467:
399:
398:
385:with rebate
321:
320:Mississippi
249:property tax
228:environment
192:
180:
176:
165:
162:
148:
144:
140:
136:
132:
128:
104:
96:
77:
49:
47:Definition:
46:
20:
16:
15:
695:(in the UK)
357:payroll tax
245:payroll tax
168:fixed costs
31:(typically
720:Tax reform
715:Tax policy
709:Categories
516:7302093547
459:References
453:Tax reform
448:Single tax
395:Other uses
377:estate tax
322:Tennessee
258:carbon tax
152:tax burden
52:tax burden
43:Introduced
664:Tax Shift
383:sales tax
306:Illinois
253:sales tax
172:inelastic
93:Condition
33:sin taxes
17:Tax shift
407:See also
400:Tax swap
373:gift tax
237:personal
220:various
189:Proposed
115:currency
68:taxpayer
37:ecotaxes
25:taxation
21:tax swap
428:Feebate
351:FairTax
672:
513:
224:ecotax
215:ecotax
507:财政与金融
371:tax,
202:From
670:ISBN
511:ISBN
268:tax
35:and
264:),
205:To
19:or
711::
638:.
563:.
475:.
375:,
367:,
363:,
359:,
251:,
247:,
243:,
239:,
217:)
678:.
624:.
567:.
519:.
494:.
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.