基礎ECON-MINT-003
When the government imposes a per-unit tax on cigarettes in Hong Kong, the tax burden shared between buyers and sellers depends primarily on:
A. Who legally pays the tax to the government
B. The price elasticities of demand and supply✓ 答案
C. The total tax revenue collected
D. Whether the tax is ad valorem or specific
解說
Tax incidence depends on relative elasticities — the more inelastic side bears more of the burden, regardless of statutory incidence.