When We Speak of the Incidence of a Tax, We

When we speak of the incidence of a tax, we are:

A) referring to the group upon whom it is directly levied.
B) asking whether that tax is progressive or regressive in nature.
C) measuring the extent to which the tax tends to reduce incentives in the group that pays it.
D) referring to the group that receives the burden of the tax bill, regardless of whether or not it actually makes the money payment to the government.
E) measuring the extent to which the tax brings in a steady amount of money to the government in both prosperity and depression.