▁sh ifts ▁down ward ▁in ▁accord ance ▁with ▁the ▁size ▁of ▁the ▁tax . ▁Similarly , ▁when ▁tax ▁is ▁lev ied ▁on ▁sell ers , ▁the ▁supply ▁curve ▁sh ifts ▁up ward ▁by ▁the ▁size ▁of ▁tax . ▁When ▁the ▁tax ▁is ▁im posed , ▁the ▁price ▁paid ▁by ▁buy ers ▁increases , ▁and ▁the ▁price ▁received ▁by ▁s eller ▁decre ases . ▁Therefore , ▁buy ers ▁and ▁sell ers ▁share ▁the ▁bur den ▁of ▁the ▁tax , ▁regardless ▁of ▁how ▁it ▁is ▁im posed . ▁Since ▁a ▁tax ▁places ▁a ▁" wedge " ▁between ▁the ▁price ▁buy ers ▁pay ▁and ▁the ▁price ▁sell ers ▁get , ▁the ▁quantity ▁sold ▁is ▁reduced ▁below ▁the ▁level ▁that ▁it ▁would ▁be ▁without ▁tax . ▁To ▁put ▁it ▁another ▁way , ▁a ▁tax ▁on ▁good ▁causes ▁the ▁size ▁of ▁market ▁for ▁that ▁good ▁to ▁decrease . ▁ ▁For ▁example , ▁suppose ▁that ▁Will ▁is ▁a ▁cleaner ▁who ▁is ▁working ▁in ▁the ▁clean ing ▁service ▁company ▁and ▁Am ie ▁h ired ▁Will ▁to ▁clean ▁her ▁room ▁every ▁week ▁for ▁$ 1 0 0 . ▁The ▁opportunity ▁cost ▁of ▁Will ' s ▁time ▁is ▁$ 8 0 , ▁while ▁the ▁value ▁of ▁a ▁clean ▁house ▁to ▁Am ie ▁is ▁$ 1 2 0 . ▁Hence , ▁each ▁of ▁them ▁get ▁same ▁amount ▁of ▁benefit ▁from ▁their ▁deal . ▁Am ie ▁and ▁Will ▁each ▁receive ▁a ▁benefit ▁of ▁$ 2 0 , ▁making ▁the ▁total ▁sur plus ▁from ▁trade ▁$ 4 0 . ▁ ▁However , ▁if ▁the ▁government