shifting and incidence of taxation
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shifting and incidence of taxation

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Published by Columbia University Press in New York .
Written in English


  • Taxation

Book details:

Edition Notes

Statementby Edwin R. A. Seligman.
The Physical Object
Paginationxii, 427 p. :
Number of Pages427
ID Numbers
Open LibraryOL13524958M

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Taxation - Taxation - Shifting and incidence: The incidence of a tax rests on the person(s) whose real net income is reduced by the tax. It is fundamental that the real burden of taxation does not necessarily rest upon the person who is legally responsible for payment of the tax. General sales taxes are paid by business firms, but most of the cost of the tax is actually passed on to those who. The shifting and incidence of taxation. [Edwin R A Seligman] Home. WorldCat Home About WorldCat Help. Search. Search for Library Items Search for Lists Search for Contacts Search for a Library. Create comment " Electronic book available to MASON students, faculty and staff" ;. Sep 26,  · Want to read all pages of Shifting and Incidence of Taxation Kennikat Press scholarly Online Book just visit this link: Shifting and Incidence of Taxation Kennikat Press scholarly Online Book. Jan 28,  · The Shifting and Incidence of Taxation [Seligman Edwin Robert Anders ] on *FREE* shipping on qualifying offers. Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition)Cited by:

ADVERTISEMENTS: Some of the main incidence of taxation are as follows: Meaning of Incidence: It is important to study who ultimately bears the burden of a tax. The incidence of taxation refers to this question of who and in what proportion bears the final burden of . Nov 03,  · To the Internet Archive Community, Time is running out: please help the Internet Archive today. The average donation is $ If everyone chips in $5, we can keep our website independent, strong and ad-free. Right now, a generous supporter will match your donation 2 . Preview this book» What people are The Shifting and Incidence of Taxation Edwin Robert Anderson Seligman Full view - The Shifting and Incidence of Taxation (Classic Reprint) Edwin R. A. Seligman No preview available - Common terms and phrases. Pres­sure may be exerted by the impact of the taxation, its shifting or from the incidence itself. The process of shifting creates real burden other than that of incidence upon the buyer. This is its effects. The minimum effect of a tax, when it is imposed may be the reduction in disposable income of the taxpayers.

ADVERTISEMENTS: This article throws light upon the top four theories of tax shifting. The theories are: 1. Concentration Theory 2. The Diffusion Theory 3. Demand and Supply Theory of Incidence 4. Musgrave’s Approach. Tax Shifting # 1. Concentration Theory: This theory was advocated by the physiocratic school of thought in France during the middle of . Full text of "The shifting and incidence of taxation" See other formats. Shifting finally ends in incidence. When a person on whom tax is levied tries to shift tax on to the other, he may succeed in shifting tax completely, partly, or may not succeed at all. Shifting of tax can take place in two directions, forward and backward. If tax is shifted, from seller to consumer, it . The shifting and incidence of taxation / by Otto von Mering. HJ M4 Tax policy: theory and practice in OECD countries / by Ken Messere, Flip de Kam, Christopher Heady.