Tax shift

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]

  1. ^ "Will Canadians support this kind of change?". Sustainable Prosperity FAQs. Sustainable Prosperity.
  2. ^ Leachman, Michael (2006-04-14). "The Great Corporate Tax Shift: Undercutting Oregon's Economy and Quality of Life".

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