Which of the following taxes is most likely to be shifted?

Name: Which of the following taxes is most likely to be shifted?
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A general sales tax is more likely to be shifted because businesses can pass on the tax to consumers through higher prices. Flat-rate state income taxes and property taxes on an owner-occupied residence are harder to shift because they are based on personal holdings, while progressive federal income taxes are only paid by individuals with higher incomes.

Which of the Following Taxes Is Most Likely to Be