point in which a tax is originally imposed. In so far as the law is concerned, the taxpayer is the person who must pay the tax to the government.

The point in which the tax burden finally rests or settles down. It takes place when shifting has been effected from the statutory taxpayer to another or someone else who cannot pass on the burden further.

These are the kinds of shifting, except:

The one to whom the tax is formally assessed. He is the subject of the tax.

Reduction in the price of the taxed object equal to the capitalized value of future taxes which the purchaser expects to be called upon to pay.

Method of escape from taxation whereby the manufacturer or producer upon whom the tax has been imposed, fearing the loss of his market if he should add the tax to the price, pays the tax and endeavors to recoup himself by improving his process of production thereby turning out his units of products at a lower cost.

The use by the taxpayer of illegal or fraudulent means to defeat or lessen the payment of a tax. “Tax dodging,” punishable by law.

Grant of immunity to particular persons or corporations or to persons or corporations of a particular class from a tax which persons and corporations generally within the same state or taxing district are obliged to pay.

Absolute forgiveness or waiver by the government of its right to collect what is due it and to give tax evaders who wish to relent a chance to start with a clean slate.