Teoría de los precios con aplicaciones - Landsburg

Excise tax: a tax that is paid directly by suppliers to the government

Sales tax: a tax that is paid directly by consumers to the government.

The economic incidence of a tax is independent of its legal incidence.

• Economic incidence: the division of a tax burden according to who actually pays the tax.

• Legal incidence: the division of a tax burden according to who is required under the law to pay the tax.