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REFERENCE

incidence

n.
US //ˈɪnsədəns// UK //ˈɪnsɪdəns// in·ci·dence
  1. 1 striking a surface (n.)
    C1 Advanced Technical Science

    the 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.

    Example

    The angle of incidence determines how much light is reflected off the water.

    Example

    By adjusting the angle of incidence, the researchers were able to minimize the amount of radiation absorbed by the protective shielding.

  2. 2 burden of a tax (n.)
    C2 Proficiency Formal Technical Law

    the way the burden of a tax falls on different people.

    the final distribution of the economic burden of a tax.

    Example

    The government is studying the incidence of the new carbon tax on low-income families.

    Example

    Economists debated the statutory versus the economic incidence of the corporate tax, noting that the ultimate burden often shifts to the consumer.

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