A lump-sum tax is a fixed amount of tax per person. If a lump-sum tax, \(T\), raises the same amount of revenue for the government as a tax on earnings at the rate, \(t\), then \(t w H=T\), where \(w\) is the wage rate and \(H\) is the number of hours of work per day. Assume that Mika works 10 hours per day in the absence of any tax and that her income effect equals her substitution effect when a tax is imposed. Will a lump-sum tax or a tax on earnings affect the number of hours she works?