30. The idea behind a flat tax is to _____. a. cut taxes on high-income taxpayers b. to raise taxes on high-income taxpayers c. increase progressivity d. minimize the excess burden of the income tax

31. Most income tax revenues are collected by _____.

1. the federal government
2. state governments
3. county governments
4. city governments

33. Two-thirds of sales tax revenues are collected by _____.

1. the federal government
2. state governments
3. county governments
4. city governments

34. The federal government relies most heavily on which source of revenue?

1. individual income taxes
2. corporate income taxes
3. social insurance payroll taxes
4. excise taxes

35. A major source of revenues for state and local governments is _____.

a. income taxes b. payroll taxes c. intergovernmental revenues d. estate taxation