This sounds like a general statistic. But the more a good is a necessity and the fewer substitutes are available the more of a tax they pay. So it's definitely

This sounds like a general statistic. But the more a good is a necessity and the fewer substitutes are available the more of a tax they pay. So it's definitely possible for half the VAT to be passed on to consumers and poorer people to pay more than half the VAT depending on a lot of specifics I don't know.