Consider the following statements about impact of tax : A tax is shi

Consider the following statements about impact of tax :

  • A tax is shifted forward to consumers if the demand is inelastic relative to supply.
  • A tax is shifted backward to producers if the supply is relatively more inelastic than demand.

Which of the statements given above is/are correct?

1 only
2 only
Both 1 and 2
Neither 1 nor 2
This question was previously asked in
UPSC CDS-1 – 2018
Statement 1: If demand is inelastic relative to supply, consumers are less responsive to price changes. When a tax is imposed, producers can pass on a larger portion of the tax burden to consumers in the form of higher prices without losing many buyers. Thus, the tax is shifted forward to consumers. This statement is correct.
Statement 2: If supply is relatively more inelastic than demand, producers are less able to reduce the quantity supplied in response to a lower price received after tax. When a tax is imposed, producers bear a larger portion of the tax burden because they cannot easily adjust output. The price received by producers falls significantly. Thus, the tax is shifted backward to producers. This statement is correct.
Both statements accurately describe how the relative elasticity of demand and supply determines the incidence (burden) of a tax.
Tax incidence is determined by the relative elasticity of demand and supply; the burden falls more on the less elastic side of the market.
Elasticity measures the responsiveness of quantity demanded or supplied to changes in price. Inelastic means less responsive, while elastic means more responsive. When a tax is imposed, the market price changes, and the tax wedge is split between consumers and producers. The side with lower elasticity faces a greater change in their price (price paid by consumers or price received by producers).