“Business either shift tax(es) off to customers or down to suppliers of capital and labor. So we often hear this mantra that we need to sort of balance tax of business, income, consumption and property. But I think that’s really, really kind of nonsense, particularly the business-tax one, because that’s just shifted off onto somebody else. — University of Kentucky economist John Garen, Ph.D., director of the Bluegrass Institute Board of Scholars, in an interview with the Tax Foundation about Gov. Steve Beshear’s newly formed blue ribbon tax reform commission. Listen to the complete interview here.