39) If effective tax rates are higher for higherincome taxpayers than for lowerincome taxpayers then the tax has what kind of rate structure? 40) The top 1% of households by income, those targeted by the \"Occupy\" protests, pay what percentage of all individual federal income taxes? 41) In terms of the principle of taxation that considers the ease of administration, which of the following is the most costly to collect and enforce? 42) The federal definition of income for tax purposes includes all but which of the following? 43) The federal income tax has how many different tax brackets? 44) What feature of the federal income tax system is known as a \"shadow tax\"? 45) Property tax systems that set a limit on taxes, usually for lowincome elderly persons, are known as: 46) True or false? In general, all public sector revenue sources have the same potential for growth. 47) True or false? The payroll tax for Social Security and Medicare is a form of progressive taxation. 48) True or false? Transfer payments like welfare and Social Security can be considered negative taxes. 49) True or false? Corporate income taxes apply only to a firm's net profit after operating expenses