61. Advance arguments for and against the benefit-received and ability to pay approaches to taxation. 62. Differentiate between horizontal equity and vertical equity in taxation. 63. State one problem each of horizontal equity and vertical equity application in taxation. 64. With reference to substitution effect (dis) and income effect (ine), explain the incentive and disincentive effect of an income tax imposed on a worker. 65. State any good attributes of Ghana's e-levy. 66. What is difference between backward shifting and forward shifting of a tax burden? 67. Taxes on goods with fairly inelastic demand have less efficiency loss than those with elastic demand True or False. Explain