•税收转嫁(tax shifting)：纳税人在名义上缴纳税款之后，主要以改变价格的方式将 •税收归宿(tax incidence)：税收负担的最终归着点或税收转嫁的最终结果...
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tax shifting in China 我国的税负转嫁
methods of tax shifting 税负转嫁方式
tax shifting detail 租税转嫁
Shifting of Tax [税收] 税收转嫁 ; 赋税转嫁
shifting of tax burden 税收负担转嫁
shifting of house tax [税收] 房屋税的转嫁
shifting of land tax [税收] 土地税的转嫁
shifting of business tax [税收] 营业税的转嫁
shifting of income tax [税收] 所得税转嫁
Shifting the burden of tax from Labour to land would actually hold down the price of housing and commercial space, because rental value that is taxed would not be recycled into new mortgages.
把税收负担从劳动力转向土地，实际上将会降低住宅和商业空间价格，因为；征税之后的租税，不会再次循环进入新的按揭贷款。
Among the new tax proposals, one would restrict income shifting by a U.S. company to a foreign subsidiary, by transferring patents or other intangible property.
新税收计划中的一项内容是，限制美国公司通过转移专利或其他无形资产向外国子公司转移收入。
The study suggests that shifting tax revenues from income to consumption and property taxes could have a significant impact on GDP per head.
这项研究表明将税收系统中的所得税转变为消费税和房地产税会对人均GDP产生巨大的影响。
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