Which of the Following Statements Concerning a Regressive Tax Rate

Multiple Choice

Which of the following statements concerning a regressive tax rate structure is true?

A) A regressive tax rate structure is justified by the tax policy of distributive justice.
B) A regressive rate structure is justified by the theory of the declining marginal utility of income.
C) Under a regressive rate structure, the average tax rate for high-income taxpayers is less than the marginal tax rate.
D) None of the statements are true.