According to the Organization for Economic Cooperation and Development (OECD):

A.  the United States has the most progressive tax system among OECD nations.
B.  the United States has the least progressive tax system among OECD nations.
C.  the U.S. tax system has the same degree of progressivity as those of nations such as
Canada, Japan, and France.
D.  the U.S. tax system has the same degree of progressivity as those of many developing
nations.

answer:

1)   the United States has the most progressive tax system among OECD nations.