a A tax rate that increases as the tax base increases is an example of what kind of tax rate structure?
A. Progressive.
B. Proportional.
C. Regressive.
D. Recessive
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b A tax rate that remains the same as the tax base increases is an example of what kind of tax rate structure?
A. Progressive.
B. Proportional.
C. Regressive.
D. Recessive
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c A tax rate that increases as the tax base decreases is an example of what kind of tax rate structure?
A. Progressive.
B. Proportional.
C. Regressive.
D. Recessive.
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b A tax rate structure where the tax rate remains at the same rate regardless of the tax base is:
A. A progressive rate structure.
B. A proportional rate structure.
C. A regressive rate structure.
D. None of the above
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d Which of the following is an example of a regressive tax?
A. Federal income tax.
B. State and local taxes levied on property.
C. Sales tax.
D. Social security tax
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a The federal income tax is an example of a:
A. Progressive rate structure.
B. Proportional rate structure.
C. Regressive rate structure.
D. Flat tax structure
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c Jake earned $15,000 and paid $1,500 of income tax, while Jill earned $40,000 and paid $3,000 of income tax. The structure of the tax their income is subject to is:
A. Progressive.
B. Proportional.
C. Regressive.
D. Flat.
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d Jordan and Paul, a married couple, have taxable income of $48,025 which is taxed as follows:
$16,700 X 10%= 1,670.00
(48,025 - 16,700) X 15%= 4,698.75
Total tax liability $6,368.75
Their marginal tax rate is:
A. 0%.
B. 10%.
C. 13.3%.
D. 15%.
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c Jordan and Paul, a married couple, have taxable income of $48,025 which is taxed as follows:
16,700 X 10% = 1,670.00
(48,025-16,700) X 15% = 4,698.75
Total tax liability = $6,368.75
Their average tax rate is:
A. 0%.
B. 10%.
C. 13.3%.
D. 15%.
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b Which statement is correct with respect to marginal and average tax rates under a progressive tax structure?
A. At very high levels of taxable income, a taxpayer's marginal and average tax rates will be the same.
B. At very low levels of taxable income, a taxpayer's marginal and average tax rates will be the same.
C. For most taxpayers, the average tax rate is larger than the marginal tax rate.
D.Generalizations cannot be made. The question can only be answered with reference to the tax situation of a specific taxpayer.
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c With respect to the income tax formula, which of the following statements is correct?
A. The simplified income tax formula is only applicable to taxpayers with taxable income less than $100,000.
B. Tax liability is determined by applying an appropriate tax rate to total income.
C. Certain deductions from income are permitted before calculating tax liability.
D. Tax payments are ignored when calculating the tax refund or tax due with the return.
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d Which of the following statements is true with respect to marginal and average tax rates under a progressive tax structure?
A. Marginal rates are always larger than average rates.
B. Marginal rates are always smaller than average rates.
C. Average rates can only be calculated for taxpayers with income over $100,000.
D. Average rates are never more than marginal rates
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c Which of the following would disqualify a taxpayer from filing a Form 1040EZ?
A. The taxpayer is married.
B. The taxpayer has interest income of $1,400.