33. User Fees In your own words, write a rationale for a user fee that you think should be enacted. 34. Taxes Some people object to state and local governments imposing sales and property taxes. What would you say to these people in defense of the two taxes? 35. Critical Thinking Describe how an economist might go about analyzing the consequences of shifting from the individual income tax to a consumption tax like the VAT. 36. Expository Writing Does the concept of a flat income tax meet the three criteria for effective taxes? Write a brief summary of your findings and use it to either sup- port or oppose such a proposal. 37. After deductions and exemptions, Mindy's unmarried brother had taxable income of $98,000 in 2006. According to the tax table in Figure 9.7 on page 249, what will he owe in federal income taxes? What did he pay in Social Security taxes? What did he pay in Medicare taxes? 38. Look at Figure 9.3 on page 239 and compare the revenue from the various sources for the years 2001 and 2007. In which categories did revenues decrease? How did the federal government make up these decreases? Figure 9.3 Federal Government Revenue Sources 2007 2001 34.9% Social security taxes 31.9% 7.6% Corporate income taxes 9.4% 3.3% Excise taxes 2.7% -1.0% Customs duties 1.0% 1.4% Estate and gift taxes 0.9% 0% Borrowing 12.8% -1.9% Miscellaneous 1.7% 49.9% Individual income taxes 39.6% 39. Critical Thinking Look at the cartoon below. Who are the people seated in the chairs? Whom do the figures in the bottom left corner represent? What statement is the cartoonist trying to make