Tariffs Are a Popular Tax in Developing Countries Because of the

Tariffs are a popular tax in developing countries because of the

A) long history of foreign trade in such countries.
B) incidence of the tax, which is paid by exporters but rests on importers.
C) observability of trade flows.
D) strong political message such tariffs send.
E) job creation that ensues because customs agents and inspectors are hired to collect the tariff.