Social Security Taxes Are Considered to Be Regressive Because They

Social Security taxes are considered to be regressive because they tax

A) wages up to a cap; thus, those with earnings above the cap pay a smaller proportion of their incomes than those who earn less.
B) corporate profits more heavily than other forms of income, since firms pay Social Security payroll taxes.
C) all forms of income, earned and unearned, forcing poor people on welfare to pay taxes on their welfare income.
D) everyone including the unemployed, and most retired people are considered unemployed.
E) workers at higher rates than the rates paid out to those who are retired so that individuals can never get back more than they contributed to the fund.