Can anyone help with this Economics question?

Question

Question: Which of the following statements is correct?

a) Lump-sum taxes are most frequently used to tax real property.

b) Lump-sum taxes aren't distortionary.

c) Lump-sum taxes are the most distortionary tax.

d) Lump-sum taxes are used in taxing sales.

I think the answer might be C. but can anyone tell me for sure? Thanks.

Answer 1

b) Lump-sum taxes aren't distortionary.

Paragraph #6:

http://www.ec.gc.ca/seminar/JM_e.html

Answer 2

I'm not sure what you mean by 'distorionary' but as a home owner, I can tell you that property taxes are due, in a lump sum, every year to the county tax assessor. I'd go with A.