If a tax system is designed to minimize the sum of the deadweight loss due to distorted incentives and the administrative costs of taxation, its principal goal is: minimizing the tax burden. maximizing efficiency. maximizing equity. tax fairness. Brian and Luisa must pay an income tax. Both Brian and Luisa pay $10,000 in taxes each year, but Brian earns $200,000, and Luisa earns $100,000. From this information, you can infer that this tax is: O proportional. regressive. progressive. equitable.