Broad-based taxes are less likely to be shifted than partial taxes are.

Broad-Based Taxes

Taxes imposed on a wide range of products, services, or income sources, rather than targeting specific items or activities, designed to spread the tax burden.

Partial Taxes

involve taxation on specific goods, services, or transactions, as opposed to broad-based taxes.

Shifted

Describes a change in position, direction, or tendency, often referring to shifts in market conditions, consumer preferences, or economic indicators.