Which of the following statements with respect to using tax expenditures rather than program spending is not correct?

Select one:

a. Tax expenditures leave fewer decisions in the hands of the private sector, thereby providing for more efficient allocation of resources.

b. Tax expenditures reduce the impact of progressive rates on higher income taxpayers.

c. Tax expenditures reduce the visibility of government actions.

d. It is more costly to administer tax expenditures as opposed to program spending.