Which of the Following Statements Concerning Income Tax Rate Structures

Which of the following statements concerning income tax rate structures is false?

A) Under a progressive rate structure, the marginal rate and the average rate are equal.
B) Under a regressive rate structure, the average rate for low-income individuals is more than the average rate for high-income individuals.
C) Under either a regressive, proportionate, or progressive rate structure, high-income taxpayers pay more dollars of tax than low-income individuals.
D) In theory, a progressive rate structure results in equal economic sacrifice across taxpayers.