Which of the following statements regarding tax systems is false? a: A tax base is an item, occurrence, transaction, or activity with respect to which a tax is levied. b: When designing a tax, governments try to identify tax bases that taxpayers can easily avoid or conceal. c: A single percentage that applies to the entire tax base is described as a flat rate. d: With regard to tax systems, the term revenue refers to the total tax collected by the government.

Explain!!!