Concept information
Preferred term
tax incidence
Definition(s)
- The incidence of a tax is the distribution among taxpayers of that particular tax's economic burden (i.e., the sacrifice of taxpayer utility or welfare). Tax incidence ignores distribution of any benefits received from government expenditures. [Source: Encyclopedia of Business Ethics and Society; Tax Incidence]
Broader concept(s)
Belongs to group
URI
http://data.loterre.fr/ark:/67375/N9J-W4K6QXXQ-B
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