Which of the following best completes the passage below?
One tax-reform proposal that has gained increasing support in recent years is the flat tax, which would impose a uniform tax rate on incomes at every level. Opponents of the flat tax say that a progressive tax system, which levies a higher rate of taxes on higher-income taxpayers, is fairer, placing the greater burden on those better able to bear it. However, the present crazy quilt of tax deductions, exemptions, credits, and loopholes benefits primarily the high-income taxpayer, who is consequently able to reduce his or her effective tax rate, often to a level below that paid by the lower-income taxpayer. Therefore, ______
(A) higher-income taxpayers are likely to lend their support to the flat-tax proposal now being considered by Congress
(B) a flat-tax system that allowed no deductions or exemptions would substantially increase actual government revenues
(C) the lower-income taxpayer might well be penalized by the institution of a flat-tax system in this country
(D) the progressive nature of our present tax system is more illusory than real（D）
(E) the flat tax would actually be fairer to the lower-income taxpayer than any progressive tax system could be
这道题的答案有没有疑义？我怎么觉得E比较好啊？谁能帮忙解释一下？多谢！！！！
D是对的啊.E说比FLAT TAX比任何PROGESSIVE TAX SYSTEM都公平,原文能得出这样的结论吗?原文只是提出了现在的PROGRESSIVE TAX SYSTEM有不当之处而已.
这道的题答案大家都没有疑义吗？D选项我实在理解不上来，请各位NN帮忙解释解释，多谢！！！！
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