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【单选题】
皮科克和威斯曼的“替代效应”理论的含义是（ ）。
A.
随着人均收入的提高，财政支出占 GDP 的比重会相应降低
B.
随着人均收入的提高，财政支出占 GDP 的比重会相应提高
C.
当社会发生危机时，政府被迫提高税率，危机后公众会接受提高了的税率
D.
当社会发生了危机，政府会用收费取代税收
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