Which of the following statements are correct ? a. Parliament can increase a tax. b. Parliament cannot reduce a tax. c. Parliament can abolish a tax. d. Parliament cannot increase a tax. e. Parliament can reduce a tax.

Let's evaluate each statement regarding Parliament's power over taxes: a. Parliament can increase a tax. (Correct - Parliament, through the passage of the Finance Bill or other tax laws, enacts increases in taxes proposed by the government). b. Parliament cannot reduce a tax. (Incorrect - Parliament can reduce a tax by passing a law. Members can propose amendments to reduce taxes in the Finance Bill). c. Parliament can abolish a tax. (Correct - Parliament can abolish a tax by passing a law). d. Parliament cannot increase a tax. (Incorrect - This contradicts statement 'a'). e. Parliament can reduce a tax. (Correct - This reiterates statement 'b' correctly).