36.Assume cigarette taxes are assessed based on the number of cartons of cigarettes purchased. This is an example of:

		a. an excise tax.
		b. an ad valorem tax
		c an implicit tax.
		d. a transfer tax.

37.Individuals taxpyers are required to file their federal income tax returns by April 15th. This rules helps with which of the following principles:

		a. Economy.
		b. Convenience.
		c. Certainty.
		d. Equity.
		e. Ability to pay.