For each set of revenue options below, underline the one that is more likely to be neutral and, in one or two words, offer a reason for your choice.

a. Head tax vs. general sales tax

b. General sakes tax vs. gasoline tax

c. Flat-rate wage tax vs. flat-rate personal income tax

d. Two-tiered general sales tax vs. single-rate sales tax

e. Progressive income tax vs. tax on unearned income

f. Tax on real property vs. tax on real and personal property

g. Tuition for college credit vs. tax-funded college credit