The correct answer is B. Progressive tax.
A progressive tax is a tax that takes a larger percentage of income from high-income earners than from low-income earners. This is in contrast to a regressive tax, which takes a larger percentage of income from low-income earners than from high-income earners.
There are several reasons why a progressive tax system is often considered to be fair. First, it is based on the principle of ability to pay. The idea is that people who earn more money should be able to pay more in taxes, because they have more resources to do so. Second, a progressive tax system can help to reduce income inequality. By taking a larger percentage of income from high-income earners, it can help to redistribute wealth and make society more equal.
There are also some arguments against progressive taxation. One argument is that it can discourage investment and economic growth. The idea is that if high-income earners are taxed too heavily, they will be less likely to invest their money in businesses and create jobs. Another argument is that progressive taxation is unfair to high-income earners, because it punishes them for being successful.
Ultimately, the decision of whether or not to have a progressive tax system is a political one. There are strong arguments on both sides of the issue.