A. progressive
B. regressive
C. equitable
D. proportionate
Correct Answer: Option B
B. regressive
Explanation
Indirect taxes: An indirect tax is a tax levied on goods and services rather than on income or profits. indirect taxes are regressive in nature. They are consumption-based taxes. Service tax, value-added tax, customs and excise duty, etc are examples of
Taxes are regressive when they impose a harsher burden on the poor than on the rich.
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