1. Interest payers (banks, savings and loans, insurance companies, etc.) report interest earnings to taxpayers on a:

a. Form W-2-INT.

b. Form 1099-INT.

c. Form 1099-INC.

d. Form 4070.

2. A taxpayer structure where the tax rate decreases as the tax base increase is:

a. a regressive rate structure.

b. a progressive rate structure.

c. a proportional rate structure.

d. a functional rate structure.