Deck 8: Taxation for Public Schools

Question 1

The legislature of each state in the United States has "plenary statutory power" of the state's methods of taxation.

Answer 1

True

Question 2

Laws of the Legislature, however, do not constitute an expression of state policy.

Answer 2

False

Question 3

Taxation has behavioral effects on individuals.

Answer 3

True

Question 4

Flexibility is not a criterion of viable tax policy.

Question 5

Taxation is effectively a statement of a state's political responsibility.

Question 6

Taxes in the United States are high compared to other advanced nations.

Question 7

Tax effort of citizens of the United States is lower now than 30 years ago.

Question 8

State taxes in the United States are on the whole regressive.

Question 9

Taxation in the State of New York is more progressive than taxation in the State of Washington.

Question 10

The General Welfare Clause of the United States Constitution gives Congress the power to tax.

Question 11

State legislatures cannot delegate their taxing powers.

Question 12

The local property tax appears to be more onerous than other taxes simply because of its method of payment.

Question 13

Sales taxes are less easily digested by the taxpayer than is the property tax

Question 14

Income taxes on the whole are more regressive than property taxes.

Question 15

Whether a property tax is regressive or progressive has little to do with property assessments.

Question 16

The regressive nature of the property tax reflects the reluctance of taxpayers to support public schools.

Question 17

Sales taxes may be classified in the general category of consumption taxes.

Question 18

State sales taxes cannot exceed six percent.

Question 19

State sales taxes are generally regressive, but can be designed to be less so.

Question 20

Wisconsin first introduced the state personal income tax in 1911.

Question 21

The Federal government imposed a personal income tax as early as 1862, during the Civil War.

Question 22

All states have personal income taxes.

Question 23

States in the United States in totality have regressive taxation.

Question 24

Name three of Adam Smith's four tax maxims. Explain each.

Question 25

Name four of Stiglitz's five principles of taxation. Explain each.

Question 26

What are the three types of taxation that describe the fairness levels of taxes? Define each.

Question 27

How does the level of taxation that is imposed on the citizenry of the United States compare to other developed countries?

Question 28

What are the aspects of state taxation that result in their regressive natures?

Question 29

Explain what is meant by taxation on the a) flow of production and b) the stock of capital.

Question 30

Distinguish between direct and indirect taxes.

Question 31

Explain the vertical aspect of federal, state, and local taxation in the United States.

Question 32

What are the two basic theories of taxation?

Question 33

How are consumption taxes justified?