When taxes are being considered, equity is usually a major component of the debate. the difficulty is equity typically deals with normative statements and efficiency deals with positive statements. which of the following statements about the equity and efficiency of taxes is a positive statement? a. creating taxes on a benefits-received principle is the most efficient way to tax, therefore any taxes created should be made utilizing this principle. b. progressive taxes, such as the us income tax, are better than sales taxes because richer people have to pay more than poorer people. c. a flat tax on income is the best tax system because it is neither regressive nor progressive, so everyone pays their fair share. d. progressive taxes, such as the us income tax, require the rate of taxes to increase as income of an individual or household increases.