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What are the different theories of tax shifting incidence?

There are 4 different theories of tax shifting incidence. The theories are Musgrave’s approach, demand and supply theory of incidence, diffusion theory, and concentration theory. Canard and Mansfield developed the diffusion theory. You can read about the Goods and Services Tax Act – Overview, Key Features and Criticism  in the given link.

Further readings:

  1. Double Taxation Avoidance Agreements (DTAA) – Countries Involved, Income Tax Provisions
  2. UPSC Mains General Studies Paper-III Strategy, Syllabus & Structure
Related Links
Value Added Tax (Subsumed by GST) – Overview, Differences with Income Tax, Limitations General Anti-Avoidance Rule (GAAR) – Anti Tax Avoidance Law in India
Previous Years Economics Mains Questions for UPSC General Studies Paper – 3 Economics Notes For UPSC Examination
Demand and Supply – Demand Curve, Supply Curve & Market Equilibrium Topic-Wise GS 3 Questions for UPSC Mains
Minimum Alternate Tax (MAT) – UPSC Indian Economy Notes Carbon Tax – Meaning and an Overview [UPSC Notes]

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