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Tax shift

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Title: Tax shift  
Author: World Heritage Encyclopedia
Language: English
Subject: Land value tax, Tax reform, Income tax threshold, Tax, Tax bracket
Collection: Fiscal Policy, Tax Reform
Publisher: World Heritage Encyclopedia

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.[1] The term can refer to desired shifts, such as towards Pigovian taxes (typically sin taxes and ecotaxes) as well as (perceived or real) undesired shifts, such as a shift from multi-state corporations to small businesses and families.[2]


  • Proposed or introduced 1
  • Other uses 2
  • See also 3
  • References 4
  • External links 5

Proposed or introduced

The following table lists tax shifts that have been proposed or introduced:

Name, location, proponent, source From To Claimed benefits
Green tax shift (see ecotax) various ecotax environment
Tax Shift for the Pacific Northwest (Durning & Bauman 1998) personal, corporate income tax, payroll tax, property tax, sales tax carbon tax, pollution tax, traffic tax, sprawl tax (Land value tax), resource consumption tax environment; public health; reduction of gridlock; countering speculation; equity; administrative ease
Property tax shift (PTS)[3] sales, income, and buildings Land value tax housing supply; sprawl; equity
Philadelphians for Land Value Tax Shift[4] tax rates on structures land-value tax economic development, countering speculation
Illinois[5] property tax individual and corporate income tax extra unearned income for landowners
Mississippi[6][7] Tennessee[8] Grocery or food tax cigarette tax public health; support for basic needs
Wyoming Tax Swap[9] sales tax, use tax, and business personal property tax flat income tax  
FairTax personal income tax, payroll tax, corporate tax, capital gains tax, self-employment tax, gift tax, estate tax national retail sales tax with rebate provide tax burden visibility; reduce compliance costs; global competitiveness

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.[10]

See also


  1. ^ "Will Canadians support this kind of change?". Sustainable Prosperity FAQs. Sustainable Prosperity. 
  2. ^ Leachman, Michael (2006-04-14). "The Great Corporate Tax Shift: Undercutting Oregon’s Economy and Quality of Life". 
  3. ^ Smith, Jeffery J.; Kris Nelson (December 1999). "Giving Life to the Property Tax Shift (PTS)". Redefining Progress. 
  4. ^ "Philadelphians for Land Value Tax Shift". Earth Rights Institute. 
  5. ^ Clements, Kate (2006-08-29). "Frerichs backs tax swap plan". The News-Gazette. 
  6. ^ "Title unknown". 2006-03-29. 
  7. ^ "Title unknown". 2006-10-18. 
  8. ^ "We did it! First-ever cut in state food tax passes!!!". Tennesseans for Fair Taxation. 2007-06-12. 
  9. ^ Glass, Brett. """The "Wyoming Tax Swap. 
  10. ^ "tax swap Definition". InvestorWords. WebFinance, Inc. 

External links

  • A Distributional Analysis of an Environmental Tax Shift
  • Tax Cuts vs. Tax Shifts
  • Making an Energy Tax Work for Business (in the UK)
  • Sharing the Wealth (a web site opposing what they perceive as a tax shift)

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