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

Question

Quizplus · Accepted Answer

Personal income tax is levied on individuals based on their income, and it is difficult to shift the burden to others because the tax liability is tied to the individual's earnings. In contrast, corporate income taxes can be shifted to consumers in the form of higher prices, while specific excise taxes can be shifted to consumers by businesses raising their prices to cover the added cost. Business property taxes may also be ultimately passed on to consumers in the form of higher prices.

The Tax That Is Most Difficult to Shift to Others