The result of tax incidence is equivalent only in a circumstance that the price elasticity of demand and supply is exactly the same. (tax incidence and elasticity)
In that, each elasticity level of the miner and TX sender is quite important for rational tax mechanism. Also, a circumstance that the elasticity is similar between miner and tx sender is not easy to agree within a Ethereum network. In this regard, I was referring to your paper to check the TX sender’s demand elasticity.
Is there any result of miner’s elasticity data too ?