Which of the following statements is NOT true? a) User charges often fall short of covering the entire cost of the targeted services so other tax revenues, must be used as subsidies to make up the difference. b) Revenues from the lottery often come at the expense of other sources particularly sales and excise taxes taxpayers may spend money on the lottery that they would otherwise spend on taxable goods. c) Luxury taxes, sumptuary taxes and benefit-based taxes are all forms of excise taxes. d) Unit taxes on alcohol are regressive because they comprise of higher portion of the price of less the expensive brands that low-income consumers are more likely to purchase. e) None of the above. All are true.