Economic Incidence/Intentions vs. Effects

Constitutionally questionable taxes often are enacted using formal language that suggests they will not be damaging, but the real-world effect is precisely what the law is meant to prevent. By being presented with information about economic impacts, judges can resist the danger of simply accepting what the law says will happen instead of what really happens.

Additional questions about the economic incidence of taxes or any other are of tax law? Contact us at (202) 464-6200.