Final answer:
The correct phrase to complete the sentence is 'sur le revenu de chaque personne' which means 'on the income of each person'.
Step-by-step explanation:
The correct phrase to complete the sentence is OC. sur le revenu de chaque personne which means 'on the income of each person'. This phrase aligns with the context of the sentence which states 'The income tax is applied...'. It indicates that the income tax is applied on the income of every individual.
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