QUESTION 5

1. Which statement about several factors determining how revenue is generated is NOT true?

	a.	Certain employee benefits such as health care premiums are exempt from income taxes because they are believed to encourage employers to provide those benefits as a societal good.
	b.	People pay taxes on certain bases and charges on enterprise activities.
	c.	Almost all deductions such as the mortgage interest deduction that are taken from a particular tax base are not to support certain behaviors or encourage other behaviors to change.
	d.	A revenue base is the event upon which revenue is collected.