​The Federal Government Decides to Impose a 15% Excise Tax

​The federal government decides to impose a 15% excise tax on luxury yachts. An economist would suggest that:

A) ​this is an effective way to indirectly tax the wealthy
B) ​the tax incidence will fall largely on those who buy luxury yachts
C) ​if prospective buyers decide to purchase other luxury goods instead, the tax incidence will largely fall on those who build and sell luxury yachts
D) the price of luxury yachts will rise by 15%