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The Difference Between a Value-Added Tax and a Flat Tax

Question 398

Multiple Choice

The difference between a value-added tax and a flat tax is


A) a value-added tax is progressive, while a flat tax is proportional.
B) a value-added tax is vertically equitable, while a flat tax is horizontally equitable.
C) a value-added tax satisfies the ability-to-pay principle, while a flat tax satisfies the benefits principle.
D) There is essentially no difference between a value-added tax and a flat tax.

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