Here is a Cultural Literacy worksheet on the tariff as a means of raising revenue for governments. This is a half-page worksheet with a reading of one sentence and one comprehension question. Under the circumstances, I think it might be useful to press this document into service as the initial step in answering the question “Who really pays tariffs on a good, in the final analysis?”
I should have posted this a year or eighteen months ago.
If you find typos in this document, I would appreciate a notification. And, as always, if you find this material useful in your practice, I would be grateful to hear what you think of it. I seek your peer review.