There are many factors that support the increased use of transaction taxes, such as GST and HST. Which of the following is NOT one of those factors? A. Transaction taxes are a regressive form of tax, which is considered more equitable than a progressive tax system. B. Transaction taxes cannot be perceived to discourage individuals from working or investing, unlike income taxes which can provide a disincentive to earning income. C. Transaction taxes are consistent and avoid problems associated with fluctuating income and family units associated with progressive tax systems. D. Transaction taxes are easy to administer and collect as there are no forms required from individuals and transaction taxes are difficult to evade.