Which of the Following Is FALSE

Multiple Choice

Which of the following is FALSE?

A) Tariffs are a relatively easy tax to administer and often form an important part of revenue for low-income countries.
B) Taxes on income, sales, and property require more complex accounting systems than do tariffs.
C) Low-income countries often have large informal markets with the sales of many goods and services not being recorded, which makes it difficult to apply many kinds of taxes.
D) Tariffs are not an attractive tax option for most low-income countries, so they mostly rely on quota licenses for revenue.