Which of the Following Statements Is Concerned with Equity Rather

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

A) Almost all taxes create some amount of deadweight loss.
B) Excise taxes tend to raise prices for consumers and reduce sales for firms.
C) Tax rates on the wealthy are too low and should be raised.
D) The incidence of a tax does not depend on who actually pays it.
E) Taxes generate revenues that governments spend on services.