Which of the Following Statements Is Concerned with Equity Rather

Which of the following statements is concerned with equity rather than efficiency?

A) Imposing a tax on a good reduces the incentive to buy that good.
B) The burden of a sales tax is typically shared by consumers and stores.
C) Deadweight loss is the lost social welfare from a tax.
D) Tax rates on middle-class households are too high and should be reduced.
E) Taxes cause producers and consumers to lose surplus.