Tax Shifting Refers to the Fact That

Multiple Choice

Tax shifting refers to the fact that

A) sellers will try to pass the burden of an excise tax on to the buyers.
B) high-income groups tend to pay a higher average tax rate than low-income groups.
C) as one earns a higher income, one shifts to a high tax bracket.
D) a nation can sometimes shift from a progressive tax structure to one that is regressive.