Taxation, the effect of which is intended to be borne by the person or organization that pays it.
Stealth tax, also known as a hidden tax, is a tax whose incidence may not be immediately apparent to the taxpayer. These can be levied on goods at the wholesale level or through reduced tax allowances and adjusted thresholds.
Tax incidence refers to the analysis of the distribution of the tax burden between buyers and sellers. It assesses who ultimately bears the economic burden of a tax.
