- Tax shift
Tax shift or Tax swap is a change in
taxation that eliminates or reduces one or several taxes and establishes or increases others while keeping the overall revenue the same. [cite web
url = http://sustainableprosperity.ca/about/faqs/#eight
title = Will Canadians support this kind of change?
work = Sustainable Prosperity FAQs | publisher = Sustainable Prosperity] The term can refer to desired shifts, such as towardsPigovian tax es (typicallysin tax es andecotax es) as well as (perceived or real) undesired shifts, such as a shift from multi-state corporations to small businesses and families. [cite web
url = http://www.ocpp.org/cgi-bin/display.cgi?page=es060414taxshift
title = The Great Corporate Tax Shift: Undercutting Oregon’s Economy and Quality of Life
first = Michael | last = Leachman | date = 2006-04-14]The following table lists tax shifts that have been proposed or introduced:
Other uses
Tax swap can also refer to the sale of a security that has declined in price since its purchase and the simultaneous purchase of a similar but not identical security, in order to realize a loss for tax purposes while maintaining a position. [cite web
url = http://www.investorwords.com/4920/tax_swap.html
title = tax swap Definition
publisher = WebFinance, Inc. | work = InvestorWords]References
ee also
*
Ecological economics
*Environmental economics External links
* cite book
first = Alan Thein | last = Durning | authorlink = Alan Thein Durning | coauthors = Yoram Baumann
year = 1998 | title = Tax Shift | location = Seattle, Washington
publisher = Northwest Environment Watch | isbn = 1-886093-07-5
* [http://ideas.repec.org/p/tuf/tuftec/9801.html A Distributional Analysis of an Environmental Tax Shift]
* [http://www.ppionline.org/ppi_ci.cfm?knlgAreaID=125&subsecID=162&contentID=251831 Tax Cuts vs. Tax Shifts]
* [http://www.foe.co.uk/resource/briefings/energy_tax_for_business.html Making an Energy Tax Work for Business] (in the UK)
* [http://www.emagazine.com/view/?456 Sharing the Wealth] (a web site opposing what they perceive as a tax shift)
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