26. Among the great economic effects of taxes on the company, which of these is correct? a. It forces companies to carry out greater research and development programs to try to be more efficient in their production models. b. It distorts the size of companies, increases their uncertainty (they will generate less cash, they will have a more variable cost structure over time), they will distort their accounting and the legal and economic ties they maintain with other agents. 27. Which of these sentences is correct? a. The characteristic of the diffusion of the transfer of the tax burden is that it arises in the stage of production of the capital good that is furthest from consumption and a forward transfer occurs as if it were a Value Added (or Added) Tax. . b. The company will try to shift the tax burden back and forth. This action will be carried out by the companies of each link in the value chain, so that we will find that the effects (transfers of the tax) will collide with each other.