Which Statement Best Defines a Regressive Tax System

Multiple Choice

Which statement best defines a regressive tax system

A) A general sales tax on food is regressive when low-income taxpayers spend a larger proportion of their income on food than high-income taxpayers.
B) A general sales tax on food is regressive when middle income taxpayers spend a smaller proportion of their income on food than high-income taxpayers.
C) A general sales tax on food is regressive when high-income taxpayers spend a larger proportion of their income on food than middle income taxpayers.
D) A general sales tax on food is regressive when high-income taxpayers spend a larger proportion of their income on food than low-income taxpayers.