租そ税ぜい転てん嫁か

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.

• 消しょう費ひ税ぜいの租そ税ぜい転てん嫁かは、最さい終しゅう的てきに消しょう費ひ者しゃが負ふ担たんすることになる。

  The shifting of consumption tax ultimately falls on consumers.

• 租そ税ぜい転てん嫁かのメカニズムを理り解かいすることは、税ぜい制せいを評ひょう価かする上うえで重じゅう要ようだ。

  Understanding the mechanism of tax shifting is important for evaluating tax systems.