Which of the following is Musgrave’s views on incidence of taxation ?

Musgrave analyses incidence as redistribution of real income available for private use from changes in fiscal/budget policy. This is broader than the final nominal payment or ultimate remitter and differs from merely naming formal/effective incidence. The distributional-change option matches his framework. Changes in the distribution of income for private use arising from changes in budget policy. : Correct in the comparison explained above.