QUESTION 2 Which of the following statements is not correct? A. A progressive tax is a tax imposed in such a manner that the tax rate decreases as the amount subject to taxation increases. The average tax rate is higher than the marginal tax rate. B. A marginal tax rate is the tax rate that applies to the last (or next) unit of the tax base. C. An effective tax rate is the ratio of total taxes paid as a percentage of the company's accounting income, instead of as a percentage of the taxable income. D. An average tax rate is the ratio of the total amount of taxes paid to the total tax base expressed as a percentage. E. A proportional tax is a tax imposed so that the tax rate is fixed, with no change as the taxable base amount increases or decreases