Which of the following statements is/are correct criteria of the good tax? a. Good taxation should have more possible effects of distorting relative prices. b. It is regarded as good tax if various taxpayers with different incomes are taxed the same. c. It is regarded as good tax if the tax burden is spread fairly among various taxpayers. d. Administrative simplicity in the tax system ensures neutrality and equality. a. a, b, c and d b. a, b and d c. c and d. d. b, c and d