Congress would like to increase tax revenues by 19 percent. Assume that the average taxpayer in the United States earns $54,000 and pays an average tax rate of 15 percent. a. If the income effect is in effect for all taxpayers, what average tax rate will result in a 19 percent increase in tax revenues? (Round your answer to 2 decimal places.) Average tax rate 2 decimal places required. b. This is an example of what type of forecasting? Dynamic Static