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Example

Shared Tax Incidence in the Salt Market Example

The 30% sales tax on salt illustrates the concept of tax incidence. Although the tax is legally imposed on and paid by the suppliers, its economic burden is not borne by them alone. Instead, the tax incidence is shared: consumers face a higher price, and producers receive a lower net price, meaning the overall economic impact of the tax is distributed between both parties.

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Updated 2025-10-07

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