1. In the United States, the authority to levy an income tax lies in the "Individual Income Tax: The Basics and New Changes" within the

a. 10th Amendment to the U.S. Constitution. b. office of the U.S. president. c. Constitution of the United States. d. Internal Revenue Service.

2. Taxable income, tax deductions, exemptions, and expenses are defined in the "Individual Income Tax: The Basics and New Changes" by the a. income tax laws passed in 1913. b. 16th Amendment to the U.S. Constitution. c. tax laws that are passed by the Internal Revenue Service. d. tax laws as passed by Congress and signed into law by the U.S. president.

3. The responsibility for implementing tax legislation, interpreting tax law, ensuring taxpayers' compliance with the law, and collecting the income tax in the "Individual Income Tax: The Basics and New Changes"is given to a. the U.S. president. b. the Internal Revenue Service. c. Congress as the primary agency for protecting taxpayers. d. the Commissioner of the Treasury.

4. The federal income tax is designed to ensure that taxpayers in the "Individual Income Tax: The Basics and New Changes" with a. higher taxable incomes pay a smaller percentage rate than do taxpayers with lower taxable incomes. b. higher taxable incomes pay a larger percentage rate than do taxpayers with lower taxable incomes. c. lower taxable incomes pay a larger percentage rate than do taxpayers with higher taxable incomes. d. higher taxable incomes pay equal percentage rates as taxpayers with lower taxable incomes.

5. The tax percentage rates within tax brackets in the "Individual Income Tax: The Basics and New Changes" often change a. when the IRS has new leadership. b. to support legislative actions and government expenditures. c. to increase the taxable income of taxpayers. d. as a means to decrease a taxpayer's standard deduction.

6. In 2017, the amount of revenue generated from the individual income tax was __________ of the total amount of federal revenue and is the __________

a. almost one-third; second largest source of revenue generated. b. a small percentage; main reason for the 2017 Tax Cuts and Jobs Act. c. almost 48 percent; second largest source of revenue to support taxpayers. d. almost 48 percent; leading source of revenue to support government spending.

7. The highest tax percentage rate for the top income bracket

a. has always been under the 50 percent tax rate. b. occurred during WWII. c. occurred during WWI and again in the early 1930s. d. is set by the Constitution.

8. If income tax laws were simplified by reducing the number of brackets while keeping the rates the same, a. the result would be a less progressive tax structure. b. the result would be a more progressive tax structure. c. it would be more difficult to file a return. d. the ability-to-pay principle would be reinforced.