1:1-12 1:1-5 S t raising tax rates? Carmen has computed that her average tax rate is 16% and her marginal tax rate is 24% for the current year. She is considering whether to make a charitable contribution to her church before the end of the tax year. Which tax rate is of greater significance in measuring the tax effect for her de. cision? Explain. Why are the gift 8 E 1:1-6 structure? 1:1-15 The primary objective of the federal income tax law is to raise revenue. What are its secondary objectives? If the obiective of the federal toy system are multi- 11 16 sed be- idu- cuss sid- ive, t of 1:1-10 Indicate which of the following taxes are gener- ally progressive, proportional, or regressive: a. State income taxes b. Federal estate tax c. Corporate state franchise tax d. Property taxes e. State and local sales taxes