Which of the Following Statements About Horizontal Equity Is False

Multiple Choice

Which of the following statements about horizontal equity is false?

A) Horizontal equity focuses on a rational and impartial measurement of the tax base.
B) Horizontal equity focuses on the measurement of taxpayers' ability to pay.
C) If persons with equal ability to pay a tax owe an equal amount of tax,the tax is horizontally equitable.
D) None of the above is false.