Which of the Following Statements Is Correct

Multiple Choice

Which of the following statements is correct?

A) Whenever a per-unit tax is imposed, sellers always pass on the full amount of the tax to consumers in the form of higher prices.
B) The burden of a per-unit tax on cigarettes would likely fall more on consumers than would the burden of a tax on imported bottled water.
C) The burden of a per-unit tax is always equally shared between producers and consumers.
D) When a per-unit tax is imposed, the total losses to producers and consumers exactly equal the amount of revenue collected by the government.