Inframarginal impacts are tax breaks the government gives to those whose behavior is not changed by new tax policy. For example, imagine that Rs1 million would be given to the poor without any tax breaks.

What is inframarginal loss?

Inframarginal units are the units of output that the price could have sold at the old price, but now must sell at the new, lower price that prevails when it increases its output level. ... When demand is highly inelastic (close to vertical), the loss on the inframarginal units is large.

What are inframarginal consumers?

"Inframarginal consumers" are those consumers who "place a value on the original product substantially higher than the original price." Comanor, supra note 10, at 991.