[FiftyBelow]

Sigh* microeconomics. I'll try and take a stab at it. Thinking about tax incidence, the burden of the tax depends on the price elasticity of supply and demand. From what the Flames are saying, I would believe that the price elasticity of demand is relatively inelastic. They've indicated that the amount of the proposed tax is a value that they could have charged either way, implying that consumers are price takers; I'm assuming within the limits of what a realistic tax rate would be. So my understanding is that the burden of the tax would ultimately fall on the consumer, as everyone here is intuitively suggesting. From this perspective, I'd feel like CSEC is simply trying to distort this understanding and have got it ultimately wrong... assuming I've got this simplified view right.