Suppose that the government needs to raise tax revenue. A politician suggests that the government place a tax on food because everyone must eat and, thus, a food tax would surely raise a great deal of tax revenue. However, because the poor spend a large proportion of their income on food, the tax should be collected only from the sellers of food (grocery stores) and not from the buyers of food. The politician argues that this type of tax would place the burden of the tax on corporate grocery store chains and not on poor consumers.