US federal income tax is progressive by law, but which best explains why wealthy individuals can often pay far less in taxes than the top tax rate?
A
High-income earners use tax laws to their advantage to reduce their tax rates.B
High-income earners can fight in court for the right to a reduced rate.C
High-income earners reduce their tax rates through numerous deductions.D
High-income earners always place their assets overseas to lower their tax rates.