<P> The empirical evidence tends support different economic models under different circumstances . For example, empirical evidence on property tax incidents tends to support one economic model, known as the "benefit tax" view in suburban areas, while tending to support another economic model, known as the "capital tax" view in urban and rural areas . </P> <P> There is an inherent conflict in any model between considering many factors, which complicates the model and makes it hard to apply, and using a simple model, which may limit the circumstances in which its predictions are empirically useful . </P> <P> Lower and higher taxes were tested in the United States from 1980 to 2010 and it was found that the periods of greatest economic growth occurred during periods of higher taxation . This does not prove causation . It is possible that the time of higher economic growth provided government with more leeway to impose higher taxes . </P>

Who bears the greater burden of the tax