The tax that is most difficult to shift to others would be

Name: The tax that is most difficult to shift to others would be
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Question

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The personal income tax is directly levied on individuals' incomes, making it difficult for individuals to shift this tax burden to others. Unlike taxes on goods or services, which businesses can potentially pass on to consumers in the form of higher prices, personal income tax is tied to the earnings of individuals, who must bear the tax themselves.

The Tax That Is Most Difficult to Shift to Others