noun
tax incidence; incidence of taxation
Technical term in economics referring to the analysis of who ultimately bears the burden of a tax.
租税の帰着を分析すると、消費者と生産者のどちらがより多くの税負担を負うかがわかる。
Analyzing tax incidence reveals whether consumers or producers bear more of the tax burden.
Compound of 租税 (taxation) and 帰着 (arrival, settlement), literally 'where the tax settles'. The term is a direct translation of the English economic concept 'incidence of taxation'.