Which of the following statements does not describe the classical standard of tax efficiency? A) An efficient tax is a neutral factor in a free market economy. B) An efficient tax does not change taxpayer behavior. C) An efficient tax encourages full employment. D) An efficient tax favors a laissez-faire economy policy.

The sales tax laws of many states exempt the purchase of groceries and prescription drugs from tax. Such exemptions are intended to improve the:

A) Convenience of the tax

B) Equity of the tax

C) Sufficiency of the tax

D) Neutrality of the tax