The Flypaper Theory of Tax Incidence

The flypaper theory of tax incidence

A) suggests that the burden of a tax lands solely on the person from whom the taxes are collected.
B) assumes that most taxes should be "stuck on" the rich.
C) says that once a tax has been imposed, there is little chance of it changing, so in essence people are stuck with it.
D) suggests that taxes are like flies because they are everywhere and will never go away.