Concept:Indirect taxes apply to spending on goods and services rather than directly on a person's income.Explanation:These taxes are charged at a fixed rate on the price of the commodity, regardless of the buyer's income.A poor consumer spends a large proportion of his or her earnings on taxed goods.A rich consumer spends a relatively small proportion of his or her income on such goods.Therefore, the same indirect tax takes a higher percentage of income from the poor than from the rich.This unequal burden makes indirect taxes generally regressive.Answer:Regressive — Option B.