Which of the Following Describes How the Amount of Taxes

Which of the following describes how the amount of taxes collected by the government is impacted by the state of the economy?

A) When the economy enters a boom tax, receipts automatically fall.
B) When the economy goes into a recession tax, receipts automatically rise.
C) When the economy goes into a depression, tax receipts automatically rise.
D) When the economy goes into a recession tax, receipts automatically fall.