Which of the following identifies the incidence of the individual income tax?

The incidence of the individual income tax refers to who ultimately bears the burden of the tax. In this context, "workers" is the most appropriate choice because individuals in the workforce are the ones who pay the income tax on their wages.

When the government imposes an income tax, it is the workers—those earning income through their jobs—who calculate this tax based on their earnings. Even though employers are responsible for withholding taxes from employees' paychecks, the economic impact is felt primarily by the workers, who see a reduction in their take-home pay as a result of these taxes.

Understanding tax incidence is crucial in economics as it highlights the relationship between taxation and income distribution, illustrating how taxes influence worker behavior and economic decisions. Other aspects, such as corporations or wages, relate to the broader structure of the economy but do not specifically articulate the concept of tax burden allocation as effectively as workers do in this particular scenario.