Arnold Harberger's Study on the Incidence of the Corporate Income

Arnold Harberger's study on the incidence of the corporate income tax concluded that the burden of the tax is borne

A) by corporations in the form of lower profits and by consumers in the form of higher prices.
B) by consumers in the form of higher prices and by workers in the form of lower wages.
C) only by noncorporate firms in the form of higher capital prices.
D) by owners of corporations, proprietorships, and partnerships in rough proportion to profits.