In economics, the tax incidence measures who actually pays for a tax. Economists distinguish between the entities who ultimately bear the burden of a tax (the real incidence) and those who the tax is originally collected from (the nominal incidence).
In economics, the tax incidence measures who actually pays for a tax. Economists distinguish between the entities who ultimately bear the burden of a tax (the real incidence) and those who the tax is originally collected from (the nominal incidence).
Source: Wikipedia "Tax incidence" · CC BY-SA 4.0
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