14. Property taxes may be imposed on both real and personal property. a) True b) False 15. A flat tax is an example of a graduated tax system. a) True b) False 16. Self-employment taxes are charged on self-employment income in addition to any federal income tax. a) True b) False 17. The tax base for the federal income tax is taxable income. a) True b) False 18. A 1 percent charge imposed by a local government on football tickets sold is not considered a tax if all proceeds are earmarked to fund local schools. a) True b) False 19. In a proportional (flat) tax rate system, the marginal tax rate will always equal the average tax rate. a) True b) False 20. The largest federal tax, in terms of revenue collected, is the Social Security tax. a) True b) False 21. A common example of an employment-related tax is the Medicare tax. a) True b) False 22. The main difficulty in calculating an income tax is determining the correct amount of the tax base. a) True b) False 23. Relative to explicit taxes, implicit taxes are much easier to estimate. a) True b) False 24. A taxpayer's average tax rate is the most appropriate tax rate to use in tax planning. a) True b) False