Archive | Tax Shifting

Top 4 Theories of Tax Shifting

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 the 18th century. Physiocrats believed that [...]

By |2016-07-12T14:18:13+00:00July 12, 2016|Tax Shifting|Comments Off on Top 4 Theories of Tax Shifting
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Incidence and Shifting of Tax: 12 Factors

This article throws light upon the twelve main factors determining the incidence and shifting of tax. The factors are: 1. Elasticity of Demand 2. Elasticity of Supply 3. Price acts an Engine of Shifting 4. Tax Area 5. Time Period 6. Coverage of Tax 7. Availability of Substitutes 8. Nature of Demand for Commodities 9. Business Conditions 10. Types of [...]

By |2016-07-12T14:18:13+00:00July 12, 2016|Tax Shifting|Comments Off on Incidence and Shifting of Tax: 12 Factors
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