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3 Cards in this Set

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2)The Sixteenth Amendment permits the passage of a federal income tax. 3)When a change in the tax law is deemed necessary by Congress, the entireInternal Revenue Code must be revised.

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4) A progressive tax rate structure is one where the rate of tax increases as the tax base increases. 5) The terms "progressive tax" and "flat tax" are synonymous.

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6) A proportional tax rate is one where the rate of the tax is the same for all taxpayers, regardless of income levels. 7) Regressive tax rates decrease as the tax base increases.

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