Tax shifting______.A、is the way in which a tax is structuredB、is the ultimate d

游客2025-06-20  0

问题 Tax shifting______.

选项 A、is the way in which a tax is structured
B、is the ultimate distribution of a tax’s burden
C、occurs when taxes cause prices to increase, but wages to fall
D、occurs when taxpayers can alter their behaviour and do something to avoid paying a tax

答案 D

解析 答案为D项。tax shifting“税负转嫁”,就是纳税人不实际负担所纳税收,而通过购入或销出商品价格的变动,或通过其他手段,将全部或部分税收转移给他人负担。税负转嫁并不会影响税收的总体负担,但会使税收负担在不同的纳税人之间进行分配,对不同的纳税人产生不同的经济影响。故本题选D项。
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