22. A single tax applied to an entire base constitutes a graduated taxes. a. True b. False

23. The effective tax rate represents the taxpayers average rate of the taxation on each dollar of the total income, including taxable and nontaxable income. a. True b. False

24. A proportional taxes rate structure, also known as an average taxes rates, imposes a constant tax rate throughout the taxes bases. a. True b. False

25. A progressive tax rate structure impose an increasing marginal tax rate base increases. a. True b. False