Which of the Following Statements About the Burden of a Carbon

Which of the following statements about the burden of a carbon tax is true?

A) A carbon tax is progressive, placing a relatively heavy burden on high-income households.
B) A carbon tax is regressive, placing a relatively heavy burden on poor households.
C) A carbon tax is proportional, placing about the same burden on high- and low-income households.
D) The burden of a carbon tax would fall entirely on fossil fuel-burning energy producers and their stockholders, employees, and suppliers, and would not affect consumers.