Well, there are two possible answers to this.
The first is; ranching
and the second is; cognates, which is a word from a native language that roots from or is very similar to that in another language.
I hope that one of these is what you were looking for! :-)
Answer:
In economics, tax incidence or tax burden is the effect of a particular tax on the distribution of economic welfare.
Explanation:
Economists distinguish between the entities who ultimately bear the tax burden and those on whom tax is initially imposed.
C is the complex sentence because it contains the word while and an independent and dependent clause! :)