V.erti.cal eq.uity con.cern.s would be us.ed to su.pport th.e id.ea th.at

a.Those making equal amounts of income should have equal tax liabilities.

b.Those with similar amounts of wealth should have equal tax liabilities.

c.Those making higher incomes should pay more in taxes.

d.Lump Sum taxes should be used to minimize excess burden.

e.All of the above.