It looks like autocorrect got to you, so I just want to be clear "actual incidence" is what we talked about in class. Actual incidence is who bears the burden of the tax. It may not be the consumer. For example, a tax on yachts is not going to be felt by the consumers of yachts, but by the people who make them since the supply of yachts is more inelastic. The people who buy yachts can simply choose to consume another way to flex their income, but the people making yachts cannot easily change their production. They may be left unprofitable and headed towards bankruptcy.