When a tax is imposed on a product, the burden of that tax is generally (see exceptions below) shared between the buyers and sellers. The total tax burden is found by drawing a vertical line from the new equilibrium down to the original supply curve. From these two points (where the line hits the two supply curves), draw horizontal lines to the price axis. This box is the tax revenue collected from the tax. If you draw a horizontal line from the original equilibrium price to the price axis, the tax revenue box will be divided. The upper portion will be the buyer’s tax burden and the lower portion will be the seller’s tax burden.