In Determining the Incidence of the Corporate Income Tax

In determining the incidence of the corporate income tax:

A) Corporations may pass the tax burden onto consumers in the form of higher prices
B) Corporate shareholders may bear the burden of the corporate tax in the form of lower return on investment
C) Corporate employees may bear the burden of the corporate tax in the form of lower compensation
D) All of the above parties may bear the indirect burden of the corporate income tax