Which of the following is likely to impose a large excess burden?
a. A tax on land.
b. A tax of 24 percent on the use of cellular phones. (This is the approximate sum of federal and state tax rates in California, New York, and Florida.)
c. A subsidy for investment in “high- tech” companies.
d. A tax on soda bought in a cup or glass but not bought in a bottle or can. (Such a tax exists in Chicago.)
e. A 10- centax on a deck of cards that contains no more than 54 cards. (Such a tax exists in Alabama.)
f. A tax on blueberries. (Such a tax exists in Maine.)