单选题 Which of the following least likely affects how the burden of a tax is divided between buyers and sellers?
A. Elasticity of supply.
B. Elasticity of demand.
C. Whether the tax is imposed on buyers or on sellers.

【正确答案】 C
【答案解析】[解析] 不管税收是向谁征收的，都会在买卖双方间进行分配，关键看买方的需求价格弹性和卖方的供给价格弹性的相对大小。