The ability-to-pay principle regarding taxes suggests that:

A) the efficiency of a tax is the key feature in designing it.
B) those who can afford it should bear the greater burden of the tax.
C) those who benefit most from the tax should bear the greater burden of the tax.
D) higher-income individuals should pay the same amount as lower-income individuals.

The ability-to-pay principle suggests that those who can afford it should bear the greater burden of the tax. This principle is based on the idea that an individual's tax burden should be proportional to their ability to pay, rather than to their actual benefit from the taxed activity or service. This principle is often used in progressive taxation systems where tax rates increase as income levels rise.