While debating work colleagues regarding the propriety of new taxes that are being proposed, review each of the following statements. Choose each of the statements that are correct (more than one answer is possible).

Question 1 options:

	For the sales tax, as income increases, the effective tax rates for those with a greater ability to pay are lower than those taxpayers with a lesser ability to pay.
	Progressive tax rate structures are generally considered to satisfy vertical equity.
	The relative burden of a flat tax rate decreases as as a taxpayer's disposable income increases.
	In assessing the vertical equity of a tax system, focusing principally on the tax rate is generally more prudent than a focus on the tax base.