Taxpayers who earn $100,000 in dividends should pay the same amount of tax as taxpayers who earn $100,000 in capital gains. "This statement reflects which of the following qualitative characteristics of an effective tax system? vertical equity: Horizontal equity. Flexibility. Neutrality. QUESTION 2 Dominique, a Canadian citizen, lives in Buffalo, NY, USA. Throughout the current year she commutes to Fort Erie. Ontario. Canada where she is the bartender at the Cross Border Bar. She normally works 7 pm to 3 am Tuesday through Saturday. She never stays overnight in Canada. Dominique is: a deemed resident (sojourner). anon-tesident. a part-year resident. a full-time resident