Distinguish between taxable capacity and incidence of tax

Taxable capacity refers to the ability of the tax payer to pay the tax assessed to him and remain with enough disposable income to enable him enjoy his former standard of living.

Or

Taxable Capacity means the maximum capacity of the people of a country to bear the burden of taxation without much hardship

A tax incidence is an economic concept that describes who ultimately pays the cost of a tax, beyond the actual fees

A tax incident refers to the final resting place of a tax i.e. the person or any entity that finally bears the burden of a tax.