Match Each Term with the Correct Statement Below

Match each term with the correct statement below.
-The tax rate obtained by dividing total tax liability by taxable income.

A) Average tax rate
B) Effective tax rate
C) Horizontal equity
D) Marginal tax rate
E) Progressive rate structure
F) Proportional rate structure
G) Regressive rate structure
H) Tax avoidance
I) Tax evasion
J) Vertical equity