Differentiate between people who are legally taxable and those who actually bear the burden. The autonomous Spanish community of Catalonia levies a tourist tax. Tourists incur the tax while paying for...

Differentiate between people who are legally taxable and those who actually bear the burden. The autonomous Spanish community of Catalonia levies a tourist tax. Tourists incur the tax while paying for accommodation, and the local government collects this tax from the hotel owners. Would it make a difference to the local government if it collected the tax directly from the tourists?