7. Which of the following statements about fiscal incidence is correct? a. After democratization in 1994, the South African government did not attempt to change racial disparities in social expenditure b. At the beginning of the 1980s, education spending on black people exceed that on white people. After democratisation, education spending on black people was less than that spent on white schooling. c. Spending more on education of black people after apartheid has not substantially improved schooling outcomes d. In its extreme form, an income tax cannot be extended to include a negative income tax for low levels of income, thus weakening its progressive distributional effect