A claiming
B regretting
C washing
D watching
E drinking
F playing
G depositing
H toasting

A．contract
B．action
C．movement
D．rules

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.