Identify the tax base in each of the examples in Question 2.

Question 2 

Determine whether each of the following taxes is progressive, proportional, or regressive.

a. A sales tax of 7 percent on medicine

b. A state income tax with three brackets: 3 percent for income under $20,000, 8 percent for income between $20,000 and $100,000, and 15 percent for income over $100,000

c. A property tax of $2.85 per $100 of assessed property value

d. A tax of $8 on room occupancy in all hotels in a county

e. A tax of 3 percent on all wages earned in a city

f. A sales tax of 5 percent on utilities g. A federal tax of $2 per week per pack of cigarettes