Fill in the blanks with the concepts listed below:

exported, regressivity, income elastic, tax pyramiding, administrative feasibility, taxable nexus, efficient, market value, inelastic .

a. Including food in the sales tax base increases __________________

b. The income elasticity of excise taxes, especially on sumptuary goods, tend to be ____________________

c. Hotel/motel occupancy taxes are easily ________________ to nonresidents.

d. A use tax is levied on goods sold by vendors with no _______________ in the state.

e. A gross receipts tax on all businesses tends to cause ______________________.

f. Among consumption taxes, a value-added tax scores relativity high on equity and market (economic) efficiency but low in terms of _____________________.

g. Excise taxes are narrow based and thus tend to be less ________________.

h. Severance taxes are ad valorem in that they are based on __________________ at the time of extraction.

i. The general sales tax is _______________________, which means that revenue yield increases during periods of economic growth but shrinks quite rapidly during economic downturn.