Which of the following statements is false with respect to marginal and average tax rate?

a.For most tax payers the average rate is larger than the marginal rate.

b. For taxpayer income greater than the lowest tax bracket, the average rate is always greater than the lowest marginal rate and less than the highest marginal rate.

c. The average rate is the percentage of tax paid on the entire amount of taxable income.

d.The marginal rate is the proportion of tax paid on the next dollar of taxable income.