Ture or False question: Please explain if the answer is False, thank you so much!

1. Federal income taxes are allowed as a deduction in the determination of taxable income.

2. Under a tax that is described as a proportional tax, the tax rate is constant.

3. The term marginal tax rate is the non-discounted to present value of the additional tax on the next dollar of taxable income.

4. In tax planning, the average tax rate is far more important than the marginal tax rate.

5. The avoidance of recognition of taxable income through lawful planning techniques is still an unlawful income tax evasion event.