Essentials of Economics 7th Edition by Gregory Mankiw

Exercise 7

A $1 per unit tax levied on consumers of a good is equivalent to
A) a $1 per unit tax levied on producers of the good.
B) a $1 per unit subsidy paid to producers of the good.
C) a price floor that raises the good's price by $1 per unit.
D) a price ceiling that raises the good's price by $1 per unit.