The idea behind a progressive tax system is that it is fair that

a.taxpayers with higher incomes pay greater shares of their incomes in taxes than those with lower incomes.

b.taxpayers with higher incomes pay higher taxes.

c.taxpayers with higher incomes pay the same share of their incomes in taxes than those with lower incomes.

d.taxpayers with higher incomes pay smaller shares of their incomes in taxes.

national sales tax with a constant percentage tax rate would be

a.proportional

b.progressive

c.progressive at low incomes and proportional at high incomes.

d.regressive

A consumption tax would

a.be proportional because everyone would be subject to the same tax system.

b.be progressive or regressive depending on the structure of the tax system.

c.discourage saving because individuals would only pay taxes on income they spend.

d.be progressive because everyone would be subject to the same tax system.

A consumption tax with an exemption for the first $20,000 of family consumption and a constant tax rate beyond that would be

a.a proportionate tax.

b.a progressive tax.

c.a progressive tax at low incomes and a regressive tax at high incomes.

d.a regressive tax