1. Florida levies the following taxes: a 5.5 percent corporate income tax; a 6 percent sales tax; taxes of 4¢ a gallon on gasoline, 33.9¢ a pack on cigarettes, $0.48 a gallon on beer, and $2.25 a gallon on wine; and property taxes that vary across the counties and range from 1.4 percent to 2.0 percent of property values. Classify Florida’s taxes into progressive, proportional, and regressive taxes.