Question

one tax system is less efficient than another if it
places a higher tax burden on lower - income families than on higher - income families
raises the same amount of revenue at a higher cost to taxpayers.
raises less revenue at a lower cost to taxpayers.
places a lower tax burden on lower - income families than on higher - income families.

Explanation:

Tax efficiency in this context refers to the cost to taxpayers relative to the revenue raised. A less efficient tax system incurs higher costs for the same revenue compared to a more efficient one. The other options relate to tax equity (burden distribution) rather than efficiency.

Answer:

raises the same amount of revenue at a higher cost to taxpayers.