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. ref cite web url http sustainableprosperity.ca about faqs eight title Will Canadians support this kind of change? work Sustainable Prosperity FAQs publisher Sustainable Prosperity ref The term can refer to desired shifts, such as towards Pigovian tax es typically sin tax es and ecotax es as well as perceived or real undesired shifts, such as a shift from multi state corporations to small businesses and families. ref 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 ref The following table lists tax shifts that have been proposed or introduced class wikitable 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 income tax 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 ref cite web url http www.progress.org geonomy rppaper.html title Giving Life to the Property Tax Shift PTS first Jeffery J. last Smith coauthors Kris Nelson publisher Redefining Progress month December year 1999 ref sales, income, and buildings Land value tax housing supply sprawl equity Philadelphians for Land Value Tax Shift ref cite web url http www.earthrights.net philly index.html title Philadelphians for Land Value Tax Shift publisher Earth Rights Institute ref tax rates on structures land value tax economic development, countering speculation Illinois ref cite news url http www.news gazette.com news local 2006 08 2 ... more details
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