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1. Person A has income of $25,000 and 3 children. Person B has income of $100,000 and no children. Person A is able to take

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1. Person A has income of $25,000 and 3 children. Person B has income of $100,000 and no children. Person A is able to take able to adjust her taxable income by deducting $500 from her income for each child. Person B is able to deduct $5,000 from total income for interest payments on a home mortgage. Person B is also able to deduct another $10,000 from his taxable income as a result of a variety of deductions. The tax rate is 18% on taxable income below $50,000. The tax rate is 20% on all taxable income above $50,000. Calculate the average tax rate for both. Is this a proportional, regressive or progressive tax? 2. The payroll tax for Social Security is 6.2%. This tax is applied on wages and salaries up to $128,700. Calculate the average tax rate for the three individuals below. Show your work and determine if the Social Security tax is progressive, regressive or proportional? Person A earned $34,500 in wages. Person B earned $150,000 in salary income. Person Cearned $125,000 in salary income and another $100,000 from investment income. 3. The demand for soft drinks is elastic. Some local governments want to tax soft drinks in order to raise revenue and to reduce the amount of soft drinks people drink because they are so unhealthy. Use supply and demand to show and explain how the tax will affect the market for soft drinks. Explain whether it will achieve both goals that these local governments have. 4. Sales taxes are one of the most important revenue sources for local governments. A sales tax on food and medicine is the best kind of tax for a city government. True or false? Show using supply and demand, and explain your reasoning using elasticity of demand, tax incidence, and deadweight loss

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