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LOTERRE

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Concept information

social science subjects > business and management > business ethics > accounting ethics > tax incidence

Terme préférentiel

tax incidence  

Définition(s)

  • The incidence of a tax is the distribution among taxpayers of that particular tax's economic burden (i.e., the sacrifice of taxpayer utility or welfare). Tax incidence ignores distribution of any benefits received from government expenditures. [Source: Encyclopedia of Business Ethics and Society; Tax Incidence]

Concept(s) générique(s)

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URI

http://data.loterre.fr/ark:/67375/N9J-W4K6QXXQ-B

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