A recent World Bank study showed that cutting tax rates and simplifying tax systems can greatly reduce the incidence of tax evasion. Doing so would make tax havens less attractive.

在世界银行最近的一项研究中表明，减税和简化税制可以极大地降低逃税的概率，如此一来避税港便会无从适从。

youdao

Economic incidence is determined by the price changes induced by a tax, and depends on both individuals' sources and USES of income.

经济归宿是由一种税引起的价格变化决定的，并取决于个人收入的来源和用途。

youdao

Inheritance tax could also be thought of as direct tax on the deceased, although its incidence falls on the heirs of the estate.

遗产税也可被视作对死者征收的直接税，虽然其负担者归属与遗产的继承人。

youdao

It so happens that I think that there is a tax incidence argument, albeit that tax charges borne by companies (as distinct from sales and payroll taxes and their like, for which they act as agent) almost invariably impact on shareholders.

FORBES: Whose Money Is It Anyway?

The difference between the EET system which applies to pension saving, and the TEE system which applies to ISAs, is to do with the incidence of tax payments rather than their existence.

BBC: Peter Thompson's speech

The theory of tax incidence suggests that companies really do not ever pay tax.

FORBES: Whose Money Is It Anyway?