economic burden

economic burden
Literally, any expense, e. g. supporting a mother-in-law. A speculative abstraction in taxation, signifying the intangible, unascertainable result borne by everybody when a tax is imposed on anybody, the theory being that tax burdens are passed on to be borne by the ultimate consumer. Cudahy Packing Co. v United States (DC Ill) 37 F Supp 563.

Ballentine's law dictionary. . 1998.

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