You can tax producers, who will then increase prices. Or you can apply a tax to the product directly, and make it appear that the consumer is paying. But who is

You can tax producers, who will then increase prices. Or you can apply a tax to the product directly, and make it appear that the consumer is paying. But who is actually paying it is a question of tax incidence and a function of demand and supply elasticities.[1] 1: https://en.wikipedia.org/wiki/Tax_incidence https://en.wikipedia.org/wiki/Tax_incidence