(1) Intro to Tax Incidence Analysis
Tax Burden, Tax Incidence, Who Bears the Burden
This provides an introduction and overview to tax incidence analysis: who bears the burden of taxation. Various types of taxes are identified, and the nature of an excise tax is explained because it will be used in subsequent analysis.
Crane, Steven E., "(1) Intro to Tax Incidence Analysis" (2011). Principles of Microeconomics. Paper 32.
Ability to explain the "incidence" concept. Ability to distinguish and explain the difference between income, ad valorem, and excise taxes.