Concept:Tax revenue rises when the fall in quantity demanded is small, which happens for goods with inelastic demand.
Explanation:Price elasticity of demand measures how much quantity demanded responds to a price change.
If demand has low price elasticity, a tax-induced price increase causes only a small fall in quantity demanded.
Therefore, the government collects more total tax revenue from such commodities.
In contrast, taxing goods with high price elasticity would reduce demand sharply and lower tax revenue.
Answer:B. low price elasticity of demand