UGC NET Economics Q77

Question

Which of the followings is not true in case of factor taxes?
(1) A tax on capital income tends to be progressive, whereas a tax on wage income tends to be regressive.
(2) Like product taxes, in case of factor taxes, the distribution of the burden between sellers and buyers depends on elasticities of demand and supply.
(3) The factor taxes reduce the gross rate of return to the factor.
(4) A tax on executives or professional income may be shifted to consumer.