Jonathan Gruber, teaching MIT's 14.41 Public Finance and Public Policy, lays out how the burden of a tax often lands on someone other than the party who legally pays it. He walks through the supply and demand mechanics of tax incidence, showing how relative elasticities determine whether consumers or producers absorb more of a tax's cost, then moves into tax efficiency, the deadweight loss created when taxes distort behavior. Gruber discusses how entities time transactions and use tax-advantaged accounts to minimize liability, and connects these individual strategies back to the broader question of how governments should design taxes that raise revenue without excessively warping economic decisions. The seventy-eight minute session is delivered as a standard chalkboard-and-slides classroom lecture, with Gruber working through graphs and examples typical of an undergraduate public economics course.