By saying 'the least efficient and least defensible tax' what does this imply?

[Zhangbaixiang]

Business English Lesson, Advanced Level

ESL/EFL Test #164 "Corporate Taxation", question 1

Rob Norton, of eCompany Now and Fortune magazines, notes in the article quoted below that corporate taxes are among the least efficient and least ......... of taxes.

(a) avoidable
(b) defeatable
(c) defensible
(d) reprehensible

Business English Lesson, Advanced Level

ESL/EFL Test #164 "Corporate Taxation", answer 1

Rob Norton, of eCompany Now and Fortune magazines, notes in the article quoted below that corporate taxes are among the least efficient and least defensible of taxes.

Correct answer: (c) defensible
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By saying "the least efficient and least defensible tax" what does this imply?
And are the corporate tax, corporate income tax and corporate profit tax meaning the same tax and can they be replaced by ecah other?
thanks.
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I have a dream and I want to know the secret of time and universe.

[Alan]

Hi,

I can't talk about taxes but I can explain 'least defensible'. That means that it is a tax that would be the most difficult one to justify.

Alan
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English as a Second Language
You can read my ESL story Present Simple