incidence
n. US //ˈɪnsədəns// UK //ˈɪnsɪdəns// in·ci·dence
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1 striking a surface (n.) C1 Advanced Technical Sciencethe way that light, heat, or an object hits a surface.
the striking of a surface by a ray of light, a particle, or a projectile.
ExampleThe angle of incidence determines how much light is reflected off the water.
ExampleBy adjusting the angle of incidence, the researchers were able to minimize the amount of radiation absorbed by the protective shielding.
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2 burden of a tax (n.) C2 Proficiency Formal Technical Lawthe way the burden of a tax falls on different people.
the final distribution of the economic burden of a tax.
ExampleThe government is studying the incidence of the new carbon tax on low-income families.
ExampleEconomists debated the statutory versus the economic incidence of the corporate tax, noting that the ultimate burden often shifts to the consumer.