The Benefits-Received Principle of Taxation Is Not Often Used Because

The benefits-received principle of taxation is not often used because

A) if tax payments are linked to the benefits received, taxpayers tend to overstate the benefits that they receive from public goods.
B) it leads to an overproduction of public goods.
C) it is difficult to determine the values individual taxpayers place on goods and services that are produced using tax revenue.
D) it leads to less equality in the after-tax distribution of income.