Asales tax is considered a __tax because it tends to affect those with low incomes more than it does people with higher
incomes.

A sales tax is considered a REGRESSIVE tax because it tends to affect those with low incomes more than it does people with higher incomes. There's an inverse relationship between the tax rate and the taxpayer's ability to pay. The higher income group pays less in taxes than the lower income group.

Explanation:

1   REGRESSIVE

the name of the theory is landmass theory.

i think the answer is   b.