Tax incidence is a method of analysis that examines the impact of taxation. This tax incidence report from Connecticut's Department of Revenue Services (DRS) examines the impact of taxes on Connecticut households, analyzes the "results of the interplay of tax impacts," and provides an overview of Connecticut's tax environment. The report analyses the overall incidence of the Personal Income Tax, Sales and Excise Taxes, Corporation Business Tax, Property Tax, Gift and Estate Tax, Insurance Taxes, and the Real Estate Conveyance Tax — in addition to analyzing each tax separately.

This is the first incidence analysis performed by the DRS. The report uses the 2011 tax year for all tax data and, according to DRS, the objective of the report is "to provide data that can be analyzed by policymakers and the public." While the Connecticut General Assembly passed a requirement that DRS produce a tax incidence report biennially, beginning with the this report from 2014, that requirement has been delayed multiple times by the General Assembly (see Conn. Gen. Statutes ch. 201, § 12-7c for the legislative history). Based on Conn. Acts 17-2 (June Special Session), the next tax incidence report is not due until February 15, 2020.