Wagner's Law of Increasing State Activity Postulated That Government Expenditures

Wagner's law of increasing state activity postulated that government expenditures would grow at a faster rate than the output of goods and services in industrialized countries. Wagner gave three reasons for his theory. Which of the following is one of Wagner's reasons?

A) government would be needed to finance large capital projects
B) as incomes increase so do tax revenues, as a result government expenditures also increase
C) the political process itself increases the reluctance to reduce or eliminate programs
D) more money would be spent on law and order because of greater urbanization