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.
The shifting of consumption tax ultimately falls on consumers.
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').