Which of the Following Is True

Multiple Choice

Which of the following is true?

A) A regressive tax rate structure imposes an increasing marginal tax rate as the tax base increases.
B) Regressive tax structures are the most common tax rate structure.
C) An example of a regressive tax is an excise tax.
D) In terms of effective tax rates, a sales tax can be viewed as a regressive tax.
E) None of the choices are correct.