Assume that the apartments market in Israel operates under perfect competition conditions. Apartments are being sold to investors ( A consumers) who purchase apartments designated for leasing and to young couples and those improving their residential conditions ( B consumers). With the purpose of reducing the prices of apartments the government decided to impose a tax of NIS 100,000 on each apartment only on investors.

In a graph (diagram) describe the equilibrium in the apartments market before and after implementation of the plan. Show what will happen to the price of the apartments for contractors of A and consumers of B, and what will happen to the amount of apartments that are built and the amount purchased by each of the two types of consumers. Who will lose and who will gain from the implementation of this plan?