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・ Tax Deducted at Source
・ Tax deduction
・ Tax Deduction and Collection Account Number
・ Tax deferral
・ Tax efficiency
・ Tax equalization
・ Tax Equity and Fiscal Responsibility Act of 1982
・ Tax evasion
・ Tax evasion and corruption in Greece
・ Tax evasion in the United States
・ Tax Executives Institute
・ Tax exemption
・ Tax exile
・ Tax expenditure
・ Tax expense
Tax exporting
・ Tax Fairness Oregon
・ Tax file number
・ Tax form
・ Tax Foundation
・ Tax Free
・ Tax Freedom Day
・ Tax gene product
・ Tax harmonization
・ Tax haven
・ Tax holiday
・ Tax horsepower
・ Tax in kind
・ Tax incentive
・ Tax incentives in Malaysia


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Tax exporting : ウィキペディア英語版
Tax exporting

Tax exporting occurs when a country (or other jurisdiction) shifts its tax burden (partially) abroad.
For example, if residents of country A hold shares of a company in country B, the government in B might want to levy an inefficiently high tax on this company's profits since the tax is partially borne by the shareholders in A.
Tax exporting does not necessarily involve direct taxation of foreign residents. It can also work through other economic channels, such as price changes.
==See also==

* Capital flight
* Capital strike
* Luxembourg leaks
* Tax avoidance
* Tax inversion
* Double Irish arrangement

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Tax exporting」の詳細全文を読む



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