A lump-sum tax,such as the fee for a driver's license,does not take into consideration:

A) efficiency.
B) the benefits principle.
C) the ability-to-pay principle.
D) the tax base.

A lump-sum tax is a fixed amount charged to all taxpayers regardless of their income or ability to pay. Therefore, it does not take into consideration the ability-to-pay principle, which argues that those who have a higher income should pay a higher proportion of their income in taxes. The benefits principle argues that those who benefit more from public goods and services should pay more taxes, and the tax base refers to the total amount of taxable income or goods in an economy. Efficiency is a general term that refers to the fairness and effectiveness of a tax system, and it is not specific to lump-sum taxes. Hence, option C is the best answer.