Which of the following statements regarding taxes is accurate?
a.For a tax to have certainty, a characteristic of a good tax, it must always be the same.
b.A tax base is the total amount of assets and income that an individual taxpayer has.
c.The characteristic of efficiency refers to the ease with which the government collects the tax.
d.A tax is regressive if it takes more money from low-income consumers as they buy goods.