Suppose the market for grass seed is expressed as:

Demand: QD = 100 - 2p
Supply: QS = 3p
Price elasticity of supply is constant at 1. If the supply curve is changed to Q = 8p, price elasticity of supply is still constant at one. Yet with the new supply curve, consumers pay a larger share of a specific tax. Why?

Even though the elasticity of supply has not changed, the new supply curve intersects the old demand curve at a lower price where demand is relatively less elastic than at the higher price. As a result, consumers' tax incidence is higher.