The Negative Income Tax

The negative income tax:

A) is the term used by economists to describe a badly designed tax system.
B) refers to a tax system in which low incomes are taxed at a higher rate than high incomes.
C) is a program in which low-income working families receive income supplements rather than having to pay positive taxes.
D) is the minimum tax that must be paid by a business even if it has a negative income (or a loss) .