Usually means: Who bears the tax burden.
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We found 5 dictionaries that define the word Tax incidence:

General (1 matching dictionary)
  1. Tax incidence: Wikipedia, the Free Encyclopedia

Business (4 matching dictionaries)
  1. Tax incidence: Deardorff's Glossary of International Economics
  2. Tax Incidence: Investopedia
  3. Accounting, Business Studies and Economics Dictionary (No longer online)

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Definitions from Wikipedia (Tax incidence)

▸ noun:  In economics, tax incidence or tax burden is the effect of a particular tax on the distribution of economic welfare.


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