Why Do Economists Generally Classify Sales and Excise Taxes as Regressive

Why do economists generally classify sales and excise taxes as regressive?

A) Because they are the most unpopular taxes
B) Because they tax everyone at a different rate,regardless of income
C) Because they raise relatively little revenue
D) Because lower-income persons spend a greater proportion of their earnings on items subject to taxation than do upper-income persons
E) Because they are excessively high