1) In order to qualify as a tax rather than a fee or some other kind of payment, the underlying transaction should

A. Have optional payments.

B. Provide no direct benefit to society as a whole.

C. Benefit the taxpayer in a direct, tangible way.

D. None of these are true.

2) Sal wants to settle a bet at his family barbeque by definitively proving that Irelands tax structure is better than Italys. Sal may be able to best be achieve this by analyzing the _______ in each jurisdiction.

a) Effective tax rate.

b) Blended tax rate.

c) Average tax rate.

d) Marginal tax rate.