📊 Economic
Q. A tax is characterized by horizontal equity if its liability is
  • (A) Proportional to the income of tax payers
  • (B) The same for every tax payer
  • (C) Similar for tax payers in similar circumstances
  • (D) Proportional to the expenditure of tax payers
✅ Correct Answer: (A) Proportional to the income of tax payers

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