tax shift
- A situation where the burden of a tax levied on one entity is actually borne by another
- The local tax shift resulted in the small business owners bearing the brunt of the increased corporate taxes.
- Due to the tax shift, the consumers ended up paying more for the products even though the import duties were initially imposed on the manufacturers.
- The residents expressed their displeasure at the tax shift which transferred the municipality taxes to homeowners from commercial entities.
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