entity attempts to transfer the tax burden levied on it to other groups in the
economy.
Confronted with the prospect of paying a new or increased tax, producers
in the taxed industry may attempt to raise the price of products and pass the
tax on to consumers. This practice is called forward tax shifting.
Sometimes producers may not be able to raise the prices of their products
due to potential substitutes in the market. In this case they may find ways to
lower the prices of the inputs of production. One example of this backward
shifting of the ta!x burden can be found in agricultural processing.
Processors may squeeze the price of the inputs they buy from farmers, in
which case it is the farmers who become the final payers of the tax. In
reality, opportunities for shifting a tax burden onto suppliers are quite rare.
If neither forward nor backward shifting of a tax is possible, the affected
producers may have to cut other costs of production, such as wages. In this
case, the final incidence of the tax is borne by the workers in that industry.
Ultimately, if the companies fail to increase revenue or cut expenses, their
profits will suffer. In this case of course, the owners or shareholders of the
companies bear the cost.
It is difficult to determine who ultimately will bear the cost of tax
shifting within an industry. However, this analysis is useful because it helps
policymakers take into account tax shifting when deciding to impose a tax,
providing them with a tool to craft additional policies to reduce the
unwanted consequences of a new tax.
74. DỊCH CHUYỂN THUẾ
Khi muốn đánh thuế kinh doanh lên một ngành thì nhà nước cần phải cân
nhắc vấn đề đối tượng chịu thuế, hay nói khác là ai sẽ phải trả khoản thuế
này. Dịch chuyển thuế nói đến cách thức mà một pháp nhân bị đánh thuế cố
