Which of the Following Statements Regarding the Political Process of Creating

Which of the following statements regarding the political process of creating tax law is false?

A) The political process contributes to the dynamic nature of the tax law.
B) Special interest groups have little effect on the tax legislative process.
C) When taxpayers devise a new tactic for reducing their tax burdens, governments respond by enacting a new rule to render the tactic ineffective.
D) Changes in political philosophy often reflect shifts in the public attitude about the proper role of taxes in society.