In determining who shares the burden of taxation, we have to take into account elasticity. If the demand curve is elastic, the producer will share more of the tax burden; a perfectly elastic demand curve will require the producer to take 100% of the burden. If the demand curve is inelastic, the consumers will share more of the tax burden; a perfectly inelastic demand curve will result in the consumer taking100% of the tax burden. The same is also true for the supply curves.