•By
injecting this third party into the scheme for the collection at the
sourceof the income tax, the burden to pay the tax is shifted from the payor of the tax - the tax collector, the “corporations,
etc.”, (the Withholding Agents);
the burden is shifted by withholding to the actual taxed subjects and only true taxpayers – the non-resident
aliens and foreign corporations,
the “persons”that are the proper subjectsof a tariff.