租そ税ぜいの帰き着ちゃく

noun

tax incidence; incidence of taxation

Technical term in economics referring to the analysis of who ultimately bears the burden of a tax.

• 租そ税ぜいの帰き着ちゃくを分ぶん析せきすると、消しょう費ひ者しゃと生せい産さん者しゃのどちらがより多おおくの税ぜい負ふ担たんを負おうかがわかる。

  Analyzing tax incidence reveals whether consumers or producers bear more of the tax burden.