In order to raise revenue, the federal government planned a tax amnesty program that allows tax delinquents to pay all owed tax without added financial penalty. However, economists projected that the federal government would collect a far lower percentage of total tax owed by delinquents than did state governments implementing similar programs.

Which of the following, if true, would most contribute to an explanation of the economists' projections?

• ATax amnesty programs are only successful if they are widely publicized.  
• BMost people who honestly pay their state tax are equally honest in paying their federal tax.  
• CAlthough federal tax delinquents usually must pay high financial penalties, the states require far lower financial penalties.  
• DThe state tax rate varies considerably from state to state, but the federal tax is levied according to laws which apply to citizens of all the states.  
• EUnlike most federal tax delinquents, most state tax delinquents fail to pay state tax because of an oversight rather than a decision not to pay.