Question: who pays taxes a short introduction to tax incidence

title: Tax incidence
text: In economics , tax incidence or tax burden is the analysis of the effect of a particular tax on the distribution of economic welfare . The introduction of a tax drives a wedge between the price consumers pay and the price producers receive for a product , which typically imposes an economic burden on both producers and consumers . The concept was brought to attention by the French Physiocrats , in particular François Quesnay , who argued that the incidence of all taxation falls ultimately on landowners and is at the expense of land rent . Tax incidence is said to `` fall '' upon the group that ultimately bears the burden of , or ultimately has to pay , the tax . The key concept is that the tax incidence or tax burden does not depend on where the revenue is collected , but on the price elasticity of demand and price elasticity of supply . 

Answer: answer: In economics , tax incidence or tax burden is the analysis of the effect of a particular tax on the distribution of economic welfare .
Tax incidence is said to `` fall '' upon the group that ultimately bears the burden of , or ultimately has to pay , the tax .