Which of the Following Statements Accurately Describes a Regressive Tax

Multiple Choice

Which of the following statements accurately describes a regressive tax?

A) A tax which results in higher effective tax rates for higher income taxpayers.
B) A tax which results in lower effective tax rates for higher income taxpayers.
C) A tax in which the same effective rate applies to all levels of income.
D) A tax that is shifted to consumers through price increases on the goods purchased.