The Figure Given Below Shows the Income-Leisure Trade Off of an Individual.Figure

The figure given below shows the income-leisure trade off of an individual.Figure 16.5
AB and AC: Income constraints of the individual
I₁, I₂, and I₃ curves show the income leisure choices of the individual.
-A regressive tax structure is one:​

A) ​in which the tax increases as the base increases.
B) ​in which the tax rate remains the same as the base increases.
C) ​that tends to discourage additional work as income rises.
D) ​that is famous and in use in the U.S.
E) ​in which the tax rate increases as the base increases.