Suppose New York City passes a local "big gulp" tax that taxes carbonated beverages larger than 20 ounces if they contain sugar or high fructose corn syrup. If the revenue from the "big gulp" tax is earmarked for diabetes research, the "big gulp" tax may be justified on the basis of the benefits principle. on the basis of the ability-to-pay principle. because it is an example of a progressive tax and thus is the most equitable tax. because it is an example of a lump-sum tax and thus is the most efficient tax