以下为句子列表：
英文: Corporation tax is a direct tax but there is evidence that its incidence can be shifted to consumers by higher prices or to employees by lower wages.
中文: 公司税是一种直接税，但有证据表明它能通过下述方式转移其负担者：对消费者制定较高的价格或对雇员支付较低的工资。
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英文: The small print of the budget documentation shows that income tax and corporation tax revenues would have fallen well short of the forecasts the chancellor made in December, were it not for the unexpected health of the financial services industry.
中文: 预算文件的附注表明，如果不是金融服务业的状况好得出人意料，所得税和公司税收收入将远低于布朗去年12月份的预期。
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