Concept:A tax on land is a tax on a factor whose supply is fixed, so the burden cannot be shifted to tenants or users.Explanation:The supply of land is perfectly inelastic because its quantity does not change when rent or price changes.When a tax is imposed on land, the owner cannot pass the tax on by reducing the amount of land supplied.Therefore, the full burden of the tax remains with the landowner, not with the users or occupiers.This is why land taxes are considered efficient and are borne entirely by owners.Answer:C. entirely on owners