A progressive tax is one in which

multiple choice $1$

the average tax rate is constant as income increases.

the average tax rate decreases as income increases.

the average tax rate increases as income increases.

the same amount of taxes are paid as income increases.

A regressive tax is one in which

multiple choice $2$

the same amount of taxes are paid as income increases.

the average tax rate decreases as income increases.

the average tax rate increases as income increases.

the average tax rate is constant as income increases.

A proportional tax is one in which

multiple choice $3$

the average tax rate increases as income increases.

the average tax rate is constant as income increases.

the average tax rate decreases as income increases.

the same amount of taxes are paid as income increases.

Identify whether each of the following taxes is progressive or regressive and indicate in each case where you think the tax incidence lies.

The federal personal income tax is

multiple choice $4$

regressive, and the incident is on the taxpayer.

average, and the incident is on the consumer.

proportional, and the incident is on the taxpayer.

progressive, and the incident is on the taxpayer.

A $4$ percent state general sales tax is

multiple choice $5$

proportional, and the incident is on the consumer.

average, and the incident is on the consumer.

regressive, and the incident is on the consumer.

progressive, and the incident is on the taxpayer.

A federal excise tax on automobile tires is

multiple choice $6$

regressive, and the incident is on the consumer.

average, and the incident is on the consumer.

progressive, and the incident is on the taxpayer.

proportional, and the incident is on the consumer.

A municipal property tax on real estate is

multiple choice $7$

average, and the incident is on the consumer if one owns or rents.

proportional, and the incident is on the consumer if it is an owner$-$occupied residence or land.

progressive, and the incident is on the taxpayer if the property is rented.

regressive, and the incident is on the consumer if the property is used in business.

The federal corporate income tax is

multiple choice $8$

progressive, if the incidence is on consumers.

average, if the incidence is on shareholders.

proportional, if the incidence is on shareholders.

regressive, if the incidence is on producers.

The portion of the payroll tax levied on employers is

multiple choice $9$

proportional, if the incidence is on employers.

regressive, if the incidence is on employees.

progressive, if the incidence is on employers.

difficult to determine without knowing the relative labor supply and demand elasticities.