पूर्ण स्पर्धेतील करभारा संदर्भात खालील विधांचा विचार करा.
a. इतर परिस्थिती कायम असताना, जर पुरवठ्याची लवचिकता ही मागणीच्या लवचिकतेपेक्षा अधिक असेल तर कराचा भार हा विक्रेत्यावर अधिक राहतो.
b. इतर परिस्थिती कायम असताना, जर मागणीची लवचिकता ही पुरवठ्याच्या लवचिकतेपेक्षा अधिक असेल तर कराचा भार हा ग्राहकांवर अधिक राहील.
वरीलपैकी कोणते/ती विधान/ने बरोबर आहेत ?

The correct answer is Option D (None of the above are correct).

Key Points:
• Theory of Tax Incidence: The incidence of an indirect tax (like GST or excise duty) refers to who ultimately bears the economic burden of the tax. Under perfect competition, the incidence is determined by the relative elasticities of demand (E_d) and supply (E_s).
• The Golden Rule: The tax burden falls more heavily on the side of the market that is less elastic (more inelastic). This is because the less elastic side has fewer alternatives and cannot easily adjust its behavior to escape the tax.
• Analyzing Statement A: If Elasticity of Supply > Elasticity of Demand (E_s > E_d), supply is more elastic. Therefore, the burden should fall more on the buyers (demand is less elastic), not the sellers. Hence, statement 'a' is incorrect.
• Analyzing Statement B: If Elasticity of Demand > Elasticity of Supply (E_d > E_s), demand is more elastic. Therefore, the burden should fall more on the sellers (supply is less elastic), not the buyers. Hence, statement 'b' is also incorrect.
• Conclusion: Both statements represent the exact opposite of the accepted microeconomic principles of tax incidence. Thus, neither statement is correct.
• Key Takeaway: Tax burden falls on the side that is MORE INELASTIC. If supply is more elastic than demand, consumers bear the burden. Both given statements are reverse of this logic.