solve all the queaion please

Question four short answer (2 points) 1. Differentiate between income effect and substitution effect related to sufficiency standard for a good tax system, 2. What is the difference between income shifting and deduction shifting? 3. List the income tax planning variables. 4. Briefly define fairness (as one of policy standards for a good tax), horizontal equity and vertical equity. Arial 3 (121) T