One tax-reform proposal that has gained increasing support in recent

hi ,
in this argument author is supporting FLAT TAX system.

One tax-reform proposal that has gained increasing support in recent years is the flat tax, which would impose a uniform tax rate on incomes at every level. Opponents of the flat tax say that a progressive tax system, which levies a higher rate of taxes on higher-income taxpayers, is fairer, placing the greater burden on those better able to bear it. However, the present crazy quilt of tax deductions, exemptions, credits, and loopholes benefits primarily the high-income taxpayer, who is consequently able to reduce his or her effective tax rate, often to a level below that paid by the lower-income taxpayer. Therefore, ______

option E is wrong because of the extreme word ANY
(E) the flat tax would actually be fairer to the lower-income taxpayer than any progressive tax system could be

moreover the author opposes progressive tax by saying:
the present crazy quilt of tax deductions, exemptions, credits, and loopholes benefits primarily the high-income taxpayer, who is consequently able to reduce his or her effective tax rate, often to a level below that paid by the lower-income taxpayer

so author says that progressive tax system benefits PRIMARILY high income tax payer....but he never says that it doesnt benefits lower income tax payer + there is no comparison given that which tax system will benefit more to low income tax payer.

hope it helps