shifting of tax burden

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。

Shifting of tax Changing the tax burden so that someone other than the person or firm on whom the tax is levied pays all or part of it.

税负转嫁把税负转嫁给纳税人或企业以外的其他人，由他们支付全部或部分税款。

With west finance theory, the influence factor and realizable way of tax burden shifting are analysed. In present condition of our country, the social effects of the shifting are discussed.

运用西方财政学有关理论，分析税负转嫁的影响因素及其实现途径，结合我国现状，讨论了税负转嫁的社会效应。