The '''flypaper theory''' of taxation is the belief that the burden of the tax sticks to where the government places the tax. [https://www.investopedia.com/articles/07/tax_cuts.asp#ixzz4yhCGgRBg Investopedia]
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The '''flypaper theory''' of taxation is the belief that the burden of the tax sticks to where the government places the tax.<ref> [https://www.investopedia.com/articles/07/tax_cuts.asp#ixzz4yhCGgRBg Investopedia]</ref>