Income in a single year is a very poor guide to income and wealth over even a few years, much less a lifetime; in the longer run, a tax on what people spend is therefore not much different than a tax on their income.

(A) than a tax on their income

(B) from a tax on what they earn

(C) than taxing income

(D) from the income tax（B）

(E) than a tax on what people earn

I think D is more concise. Why is it not correct?

(1) 因為different from==>剩下(B)(D)

(2) 因為平形結構所以選(D)

 (a tax on what people spend) is therefore not much different from (a tax on what they earn)

E