The incidence of a tax pertains to

A) the degree to which it alters the distribution of income.
B) how easy it is to evade the tax.
C) who actually bears the burden of a tax.
D) the progressiveness or regressiveness of tax rates.

Tax Incidence

The analysis of the effect of a particular tax on the distribution of economic welfare among entities, determining who ultimately bears the cost of the tax.

Burden

The load, duty, responsibility, or stress placed upon an individual or entity.

Distribution of Income

The way in which a nation’s total earnings are divided among its population, or the way in which wealth is shared amongst individuals.