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1、Chapter12/TheDesignoftheTaxSystemF373Chapter12TheDesignoftheTaxSystemMULTIPLECHOICE1.Whichofthefollowingstatementsismostcorrect?a.Asanationgetsricher,thegovernmenthaslargertaxrevenue,buttypicallytakesasmallershareofincomeintaxes.b.Poorcountriesusuallyhaverelativelylargetaxburdens.c.Asanatio
2、ngetsricher,thegovernmenttypicallytakesalargershareofincomeintaxes.d.Thereislittleevidenceofarelationshipbetweenincomeandtaxesformostcountries.ANSWER:c.Asanationgetsricher,thegovernmenttypicallytakesalargershareofincomeintaxes.TYPE:MSECTION:1DIFFICULTY:22.In1789theaverageAmericanpaidwhatper
3、centofhisincomeintaxes?a.approximately2percent.b.approximately5percent.c.approximately10percent.d.approximately25percent.ANSWER:b.approximately5percent.TYPE:MSECTION:1DIFFICULTY:13.Overthepast100years,astheeconomy’sincomehasgrown,a.taxrates,asapercentageoftotalincomehavefallen.b.taxrevenues
4、,asapercentageoftotalincomehavefallen.c.householdafter-taxincomehasfallen.d.thegovernmenthasgrownevenmore.ANSWER:d.thegovernmenthasgrownevenmore.TYPE:MSECTION:1DIFFICULTY:24.Whosaid,”inthisworldnothingiscertainbutdeathandtaxes”?a.MarkTwainb.P.T.Barnumc.BenFranklind.RichardNixonANSWER:c.BenF
5、ranklinTYPE:MSECTION:1DIFFICULTY:15.TheU.S.federalgovernmentcollectstaxesinanumberofways.Rankthefollowingsourcesofrevenuefromlargesttothesmallest.a.corporateincometax,socialsecuritytax,personalincometax,importtaxb.estatetax,corporateincometax,excisetax,individualincometaxc.corporateincometa
6、x,payrolltax,individualincometax,excisetaxd.individualincometax,payrolltax,corporateincometax,excisetaxANSWER:d.individualincometax,payrolltax,corporateincometax,excisetaxTYPE:MSECTION:1DIFFICULTY:26.RatethesetaxestotheFederalgovernmentfrommosttoleastimportant.a.individualincometaxes,Social
7、insurancetaxes,Corporateincometaxesb.Socialinsurancetaxes,Corporateincometaxes,individualincometaxesc.Corporateincometaxes,individualincometaxes,Socialinsurancetaxesd.Corporateincometaxes,Socialinsurancetaxes,individualincometaxesANSWER:a.individualincom
