Empirical Studies of Labor Supply Behavior in the United States

Empirical studies of labor supply behavior in the United States suggest that the elasticity of labor supply is close to zero and therefore

A) most of the payroll tax in the United States is borne by workers.
B) most of the payroll tax in the United States is borne by employers.
C) most of the payroll tax in the United States is borne by consumers in the form of higher prices.
D) the payroll tax is split equally between employers and workers.