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The major revenue sources - income taxes, property taxes, and sales taxes - are used because: (1) the number and value of tax events, or (2) the value of the tax bases, are so large that they have the potential to generate substantial income. There are other considerations that enter into decisions about the use of tax instruments. Please match the consideration listed on the right with the descriptions provided on the left by entering the correct letter (a, b, c. d, or e) in the blank . * Not all revenues sources have the same potential a. a. Economic Efficiency for growth. So, governments tend to rely less on Income sources that do not have potential to grow as incomes rise. b.a. Feasibility : Two considerations involve: (1) taxpaying ability of taxpayers should be taken into account; and (2) - a. Cost of Administration there should be some relationship between taxes paid and benefits received.. d. a. Adequacy of Revenue : The concern that the tax does not appreciably affect the distribution of resources in the private C.D. Equity sector. : A consideration for the Implementation burden on the government The likelihood that the choice of taxing instruments will be constrained by political considerations