4) The payroll tax for unemployment insurance in a certain nation taxes all wages up to a maximum per worker of $30,000 at a 5 percent flat rate. What are the marginal and average tax rates on the wages for each of the following three workers?

a) A restaurant worker with annual wages of $18,000. (2 points)

b) An assistant bank manager with wages of $35,000 per year. (2 points)

c) A corporate CEO with an annual salary of $500,000 per year. (2 points)

5) A tax on shoe sales that requires the dealer to pay a $2 tax on every pair of shoes sold should not concern consumers because the dealer has to pay the tax. Evaluate this statement. (2 points)