noun
tax shifting; shifting of tax
Economic term for the passing of a tax burden from the entity legally responsible to another party, such as consumers through higher prices.
消費税の租税転嫁は、最終的に消費者が負担することになる。
The shifting of consumption tax ultimately falls on consumers.
租税転嫁のメカニズムを理解することは、税制を評価する上で重要だ。
Understanding the mechanism of tax shifting is important for evaluating tax systems.
転嫁 is a broader term meaning 'shifting' or 'passing on' (e.g., of responsibility or costs), while 租税転嫁 specifically refers to the shifting of taxes.
Compound of 租税 (sozei, 'tax') and 転嫁 (tenka, 'shifting, passing on').