单项选择题

The economic incidence of a tax partly depends on______.

A．actual effects on people's incomes
B．consumer's reaction to imposition
C．how much burden producers bear
D．how sensitive sellers of the commodity are
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单项选择题
A MNC decides to establish a branch rather than a subsidiary, because______
A．a branch has a larger scale than subsidiary
B．already regulated tax situation is not so advantageous
C．a subsidiary must be adjusted to a given tax situation
D．there is no tax treaty in the nation invested
单项选择题
What does the example of selling doughnut in the passage demonstrate
A．Retailers and consumers share the burden of the tax.
B．One must determine who bears the burden of the tax.
C．Consumers pay the entire tax in the form of higher prices.
D．The statutory incidence reveals essentially nothing about a tax's real burden.
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