What Does the "Flypaper Theory" of Taxation Suggest

Multiple Choice

What does the "flypaper theory" of taxation suggest

A) The burden of a tax will seldom fall on its intended target and is, therefore, unfair.
B) The benefits principle of taxation is not a viable option for policymakers.
C) Tax loopholes are available to the wealthiest citizens.
D) The burden of a tax will always fall on its intended target and is, therefore, equitable.