A.
B.
C.
D.
参考答案:
B
本题详细解析:
B
When PED > PES, producers pay a higher proportion of the tax. If PED is high, producers cannot transfer as much of the tax onto consumers—who are price sensitive—as they can when PED is lower.
Choices A and D are incorrect, as when PED = PES, an equal amount of the tax is paid by producers and consumers.
Choice C is incorrect as when PED < PES, a higher proportion of an indirect tax is paid by consumers. Consumers are insensitive to price, so producers are able to shift the tax burden onto them.
