Answer:
Its D, its repetive pleading rather than stating and reasoning
The answer is D. The tax is levied on something other than income but ends up being a higher percentage of their income than it would be for a high earner.
The answer is B. In a federalist system of government, like in the US, the powers are divided between the national and state governments, meaning this that each state has authonomy in certain degree to implement and manage their own laws, as long as this does not affect or contradict the Constitution. This system of government was implemented in the XVIII century as a way to ensure the individual liberties of americans.