Statement I: A tax on cigarettes is regressive.
Statement II: The federal personal income tax is more progressive today than it was in 1980.

A) Statement I is true and statement II is false.
B) Statement II is true and statement I is false.
C) Both statements are true.
D) Both statements are false.

Regressive

Relating to a tax system in which the tax rate decreases as the taxable amount increases, often considered less fair to lower-income individuals.

Progressive

Pertaining to ideas, policies, or attitudes favoring progress, change, improvement, or reform, particularly in social conditions.