Benefit incidence means looking at who gets the benefits from different types of programs and services. For example, when a city spends money on playgrounds, we want to know if the playgrounds are going to help everyone in the city, or just some of the people. To find out, we can look at benefit incidence and see which groups of people are benefiting from the playgrounds. Looking at benefit incidence can help us make sure everyone in the city is getting the same amount of benefits from public services, and that no one is left behind.