Which of the Following Might Logically Be Reasons Used in Support

Which of the following might logically be reasons used in support of a value added tax for the federal government?

A) Improve separation of revenue sources across the levels of government federal, state, and local) .
B) Provide an increased economic incentive for private saving.
C) Increase the responsiveness of the federal tax base to changes in the natural economic activity.
D) Improve progressivity of the federal revenue system.