The article explores who benefits from public spending and who bears the burden of taxation. It discusses different methods used to analyze the distribution of benefits and burdens from fiscal policies. The size of the government, distributive mechanisms, and policy incentives all play a role in determining the effectiveness of fiscal policies. Various modeling approaches, such as regression analysis and microsimulation models, are used to assess the impact of fiscal policies on individuals and society. The goal is to evaluate the fairness and efficiency of fiscal policies in terms of progressivity and deadweight loss.