10.a.Based on the following data on taxable income and amount of tax, identify each type of tax system as progressive, regressive, proportional, or lump sum.

i.Tax System A

ii.Tax System B

iii.Tax System C

iv.Tax System D

Taxable Income Tax System A Tax System B Tax System C Tax System D

$40,000 $4,000 $6,000 $6,000 $5,000

$80,000 $12,000 $13,600 $9,600 $5,000

$120,000 $24,000 $22,800 $12,000 $5,000

b. An increase in the tax rate will always increase the tax revenue and decrease the deadweight loss. Explain.