Our tax system looks at two fundamental principles of who should pay the cost of government services. What are these two standards of who should pay? Provide an example of each. Who Should Pay Example of Tax Once it is established which of these principles applies, it must be determined how to allocate the tax payments among those who are to pay. What are the two primary equity considerations of how much individual groupings of taxpayers are to pay? i. : (explain) ii. (explain) If you could design a tax system, besides fairness, what would be most important to you? Explain. Describe excess burden of a tax, including the fundamental cause of a tax's excess burden