If a Tax Shifts the Supply Curve Downward

Multiple Choice

If a tax shifts the supply curve downward,

A) we cannot infer anything because the shift described is not consistent with a tax.
B) we can infer that the tax was levied on sellers of the good.
C) we can infer that the tax was levied on both buyers and sellers of the good.
D) we can infer that the tax was levied on buyers of the good.