A. it yields more revenue to the state at the expense of the people’s ability to pay
B. the cost of collecting it is equal to the revenue it generates
C. it is imposed so suddenly that no one can dodge its payment
D. its payment causes minimum inconvenience to the taxpayer
E. it induces workers to prefer more leisure to extra work

Correct Answer:

Option D – its payment causes minimum inconvenience to the taxpayer
  

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