tax shifting

Learn about this topic in these articles:

In 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…
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In property tax: Tax rates
…of special districts with independent taxing power, meaning that they are not subject to tax limitations.
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