2. 外语
  3. Tax incidence is the______.

Tax incidence is the______.

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问题 Tax incidence is the______.
选项 A、behaviour of shifting the tax to another party
B、ultimate distribution of a tax’s burden
C、structure of the tax
D、measure of the impact the tax has on employment and output
答案B
解析 答案为B项。tax incidence“赋税负担，赋税归宿”，是指政府对某种产品征税的实际负担者是生产者还是消费者，生产者负担得多还是消费者负担得多的问题。故本题选B项。
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