单选题 Which of the following statements is most accurate in regard to the tax division between buyers and sellers of products with perfectly elastic demand?
  • A. Sellers pay the entire tax.
  • B. Buyers bear the entire tax burden.
  • C. Buyers and sellers share the tax burden.
【正确答案】 A
【答案解析】[解析] 如果需求曲线较为陡峭，即需求的价格弹性小于供给的价格弹性，则税负将主要由购买者承担，如图a所示；反之，如果需求曲线较为平坦，即需求的价格弹性大于供给的价格弹性，则税负将主要由出售者承担，如图b所示。在本题中，产品具有完全弹性意味着需求曲线为水平线，即需求曲线较为平坦的极端情况，从而将由出售者承担全部税负，本题的正确选项为A。 [*]