Which of the Following Statements Is Concerned with Efficiency Rather

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

A) Sales taxes on food are regressive and should be eliminated.
B) Income taxes should be raised on low-income families so that everyone pays.
C) The United States should implement a wealth tax on upper-income households.
D) Excise taxes tend to raise prices for consumers.
E) The overall tax system in the United States should be much more progressive.