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What is Tax Escape: Shifting and Exemptions about?

This document defines and describes different forms of escape from taxation, including shifting, capitalization, transformation, avoidance, exemption, and evasion. It provides details on shifting taxes forward, backward, or onward to other parties. Exemption is defined as immunity from taxes granted to certain persons or classes. Tax avoidance uses legal methods to reduce tax liability, while tax evasion uses illegal means. Those claiming exemption must prove entitlement by clear law, and exemptions are con

Author

Amado Vallejo III

Language

EN