Income tax indexing is intended to eliminate constantly increasing

Income tax indexing is intended to eliminate constantly increasing taxes that result because of inflation pushing individuals into higher tax brackets.

Meaning: Income tax indexing is intended to eliminate constant tax increase that results as inflation pushes individuals into higher tax brackets.

When I read through the answer choices, I felt the contest was between A and D. Why? My reason is because of the usage of that to emphasize taxes, in A, and increase, in D. This implies that the prepositional phrase in A and the subordinate clause in D modify taxes and increase respectively. Without this emphasis with a relative pronouns that result in A and that results in D, one might think that the subordinate clauses introduced by because in B and C, and as in option E present the cause of the preceding clauses and this is not the case. Therefore we can safely eliminate B, C, and E based on this.

In addition, I later found out that the structure: because of + noun + action (verbing) is not acceptable on the GMAT. Because of as a compound preposition is expected to take a noun; this noun can be a verbing but not a noun + verbing. The whole idea is that the verbing should not suggest that the noun after the compound preposition is performing an action. For example: Because of the Prime Minister going to Paris, this week's cabinet meeting is rescheduled. This sentence is incorrect on the GMAT because of the verbing going after the noun the Prime Minister. This information can be accessed here: https://magoosh.com/gmat/2012/gmat-idiom-because-vs-because-of/ Hence option A is incorrect. I read a similar post on the same magoosh webpage that suggested a similar restriction on with on the GMAT a while back.

The bottom line for me is that this is an excellent question in my view as it has helped me to understand another very important requirement on the GMAT. Kudos Sir generis I'm very grateful. I thought I will share this information with the community although I got it belated and hence could not post before the OA was revealed. I didn't know how best to explain the reason why B is incorrect, but somehow, I felt it is inferior to D so I opted for D instead.

(A) constantly increasing taxes that result because of inflation pushing individuals

(B) constant tax increase because inflation pushes individuals

(C) constantly increasing taxes because individuals are pushed by inflation

(D) constant tax increase that results as inflation pushes individuals

(E) constant tax increase as a result of individuals being pushed by inflation