Some Enterprising Individuals Produce and Sell Alcoholic Beverages Without Collecting

Multiple Choice

Some enterprising individuals produce and sell alcoholic beverages without collecting or paying legally required taxes.These "moonshiners" often have to hide their production facilities and hire fast driving delivery personnel to avoid various authorities.These moonshiners

A) are taking advantage of obvious loopholes in the tax rules.
B) are making the alcohol taxes more regressive by altering who pays the taxes.
C) are indicative of the tax's excess burden even if their actions may reduce excess burden relative to no moonshining.
D) are able to avoid the tax burdens on the moonshined alcohol assuming they are not caught and fined by the authorities.