The “ability-to-pay” principle of taxation is the normative idea that

A) an equitable tax system is one in which high income individuals should bear a greater burden of taxes than low income individuals.
B) two individuals earning the same income should have equal ability to pay, all else constant.
C) each individual should voluntarily contribute according to her ability to pay taxes.
D) progressive taxes are more equitable than regressive taxes.

ANSWER

A