If demand is more inelastic than supply, consumers bear most of the tax burden.
khanacademyorg
gas tax is an excise tax
Inelastic demand means that when the price goes up or down, consumers' buying habits stay about the same when the price goes down, consumers' buying habits also remain unchanged
true for things people really need and have no choice but to spend more like co pays for doctors visits
scholarships are often taxed
investopedia