38. The most progressive tax of the major taxes employed in the United States _____.
    1. are sales taxes
    2. are excise taxes
    3. are income taxes
    4. are property taxes

39. Most changes in tax laws tend to be small changes because _____.
    1. the organizing costs of large coalitions are too high
    2. logrolling is easier when tax laws effect only a small number of individuals
    3. special interests are constantly demanding changes that will benefit them
    4. of the rules of the Senate

40. Special interests are likely to have less influence over tax reform _____.

40. 5. when the reform is small
    6. when the reform is comprehensive
    7. when the reform is at the local level
    8. when the reform is at the state level
41. _____ is when the total amount of taxes collected as a result of a tax reform is unchanged.
    1. Revenue enhancing tax reform
    2. Revenue neutral tax reform
    3. Comprehensive constant tax reform
    4. Comprehensive tax reform

42. Adhering to the principle of revenue neutrality _____.
    1. allows for the separation of efficiency and the overall level of taxation
    2. allows for the separation of equity and the overall level of progressivity
    3. allows for the separation of equity and government spending
    4. allows for the separation of efficiency and intergovernmental transfers