Which of the following is false?

a. A proportional tax rate structure imposes a constant tax rate while a progressive tax rate structure imposes an increasing marginal rate related to the tax base

B The average tax rate changes under a proportional tax rate structure, but it is static for a progressive tax rate system

c. An example of a proportional tax is the tax on gasoline

d. An example of a progressive tax is the federal tax on gifts

e. None of these

10. Which of the following is false? a. A proportional tax rate structure imposes a constant tax rate while a progressive tax rate structure imposes an increasing marginal rate related to the tax base B The average tax rate changes under a proportional tax rate structure, but it is static for a progressive tax rate system c. An example of a proportional tax is the tax on gasoline d. An example of a progressive tax is the federal tax on gifts e. None of these