Tax burden shifting refers to an economic phenomenon in which taxpayers transfer the tax burden to buyers or suppliers by increasing the sales price or lowering the purchase price in the course of commodity transactions. According to the above definition, Which of the following options do not reflect the tax burden transfer:. ['After increasing tobacco consumption tax, a tobacco wholesaler increased the price of imported cigarettes accordingly, and the consumption of imported cigarettes dropped significantly.', 'After the cotton yarn levy was imposed on cotton yarn manufacturers, manufacturers began to increase the factory price of cotton yarn, so wholesalers also raised prices.', 'Cosmetics are taxed at the retail level. Retailers require suppliers to reduce the price of goods, and suppliers require manufacturers to reduce prices in the same way.', 'After the increase in sales tax, weaving factories increased prices when selling cloth to printing and dyeing factories, while reducing the wages of our employees.']