According to Research on the Incidence of Social Security Payroll

According to research on the incidence of Social Security payroll taxes:

A) workers and firms bear the social security tax equally
B) workers bear a greater share of the social security tax burden than firms,because firms "collect" some of the taxes for customers in the form of higher output prices
C) workers bear a greater share of the social security tax burden than firms,because firms "collect" some of the taxes from workers in the form of reduced wages
D) firms bear a greater share of the social security tax burden than workers,because workers "collect" some of the tax proceeds from firms in the form of increased wages