Which of the Following Statements About Government Taxes and Revenues

Which of the following statements about government taxes and revenues is FALSE?

A) A tax base is the object on which a tax is levied.
B) In recent years there have been proposals to reform, and changes in, the federal tax system.
C) In recent years, many state and local governments have had difficulties raising sufficient revenues to carry out their functions.
D) Recent legislation has made developments that require tax abatement illegal in order to hold down the tax burden faced by individuals.