<Tr> <Td> Economics (show) <Ul> <Li> Price effect </Li> <Li> Excess burden </Li> <Li> Tax incidence </Li> <Li> Laffer curve </Li> <Li> Optimal tax </Li> <Li> Theory </Li> <Li> Optimal capital income taxation </Li> </Ul> </Td> </Tr> <Ul> <Li> Price effect </Li> <Li> Excess burden </Li> <Li> Tax incidence </Li> <Li> Laffer curve </Li> <Li> Optimal tax </Li> <Li> Theory </Li> <Li> Optimal capital income taxation </Li> </Ul> <Li> Optimal capital income taxation </Li> <Tr> <Td> Collection (show) <Ul> <Li> Revenue service </Li> <Li> Revenue stamp </Li> <Li> Tax assessment </Li> <Li> Taxable income </Li> <Li> Tax lien </Li> <Li> Tax refund </Li> <Li> Tax shield </Li> <Li> Tax residence </Li> <Li> Tax preparation </Li> <Li> Tax investigation </Li> <Li> Tax shelter </Li> <Li> Private tax collection </Li> <Li> Tax farming </Li> </Ul> </Td> </Tr>

Who bears the burden of the tax depends on if the tax is imposed on the buyer or the seller