TB MC Qu. 01-55 (Static) Which of the following is false? Which of the following is false? Multiple Choice O A proportional tax rate structure imposes a constant tax rate while a pogressive tax rate structure imposes an increasing marginal rate related to the tax base. O The average tax rate changes under a proportional tax rate structure, but it is static for a progressive tax rate system. O An example of a proportional tax is the tax on gasoline.