under-/over-shifting

Russian translation: частичный/избыточный перенос налоговой нагрузки

20:25 Apr 22, 2024
English to Russian translations [PRO]
Law: Taxation & Customs / Sugar-Sweetened Beverages Taxes
English term or phrase: under-/over-shifting
Taxes impose a charge that producers (and/or importers) must pay to the government, and many producers respond by increasing prices of taxed products to recoup the cost of the tax. Given the central role prices play in consumer responses to tax policies (measured by how much they decrease consumption), the price changes arising from implementation of new taxes or increases in existing taxes have been subjects of significant study. This price impact is typically quantified in proportional terms as the “pass-through rate” of the tax, or in other words how large the price increase is relative to the magnitude of the tax. An SSB tax can have full pass-through (100% of the tax increase is reflected in the price increase), under-shifting (less than 100% of the tax is reflected) or over-shifting (more than 100% of the tax is reflected). Across settings and within settings, there is variation in pass-through rates arising from differences in local beverage market conditions, consumer income and price sensitivities, and tax design. A recent systematic review and meta-analysis on the effectiveness of fiscal policies, including on SSB taxes around the world found a significant increase in the price of taxed beverages and a pass-through rate of 82%.
arinaotm
Russian translation:частичный/избыточный перенос налоговой нагрузки
Explanation:
https://pravo.ru/news/201240/
Selected response from:

Yuliya Sedykh
Russian Federation
Local time: 02:02
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2частичный/избыточный перенос налоговой нагрузки
Yuliya Sedykh


  

Answers


13 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
частичный/избыточный перенос налоговой нагрузки


Explanation:
https://pravo.ru/news/201240/

Yuliya Sedykh
Russian Federation
Local time: 02:02
Specializes in field
Native speaker of: Native in RussianRussian
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
agree  DTSM
23 mins

agree  Erzsébet Czopyk
6 days
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