问题
单项选择题
An analyst does research about the incidence of a tax. All else being equal, sellers pay the largest portion of a tax when the supply is:
A. unit elastic.
B. highly elastic.
C. highly inelastic.
答案
参考答案：C
解析： 税收的实际归属关键看买卖双方的弹性大小，哪方更没有弹性，哪方就会承担更多的税收。如果其他因素都一样，当供给方更没有弹性时，卖方将承担更多的税收。