Match each of the terms on the left with its definition on the right. Click on the term first and then click on the matching definition. As you match them correctly they will move to the bottom of the activity.

KEY TERMS

Question

Excise tax
Incidence
Tax rate
Administrative costs
Benefits principle
Ability-to-pay principle
Lump-sum tax
Trade-off between equity and efficiency
Tax base
Tax structure
Income tax
Payroll tax
Sales tax
Profits tax
Property tax
Wealth tax
Proportional tax
Progressive tax
Regressive tax
Marginal tax rate
a tax that takes a larger share of the income of highincome taxpayers than of low-income taxpayers.
the principle of tax fairness by which those with greater ability to pay a tax should pay more tax.
the percentage of an increase in income that is taxed away.
a tax on sales of a good or service.
the principle of tax fairness by which those who benefit from public spending should bear the burden of the tax that pays for that spending.
a tax on the wealth of an individual.
a tax on the income of an individual or family.
a tax on the value of property, such as the value of a home.
a tax on the earnings an employer pays to an employee.
a tax on the value of goods sold.
a tax on the profits of a firm.
a tax that is the same for everyone, regardless of any actions people take.
(of a tax) the resources used (which is a cost) by government to collect the tax, and by taxpayers to pay it, over and above the amount of the tax, as well as to evade it.
the amount of tax people are required to pay per unit of whatever is being taxed.
(of a tax) a measure of who really pays a tax.
specifies how a tax depends on the tax base; usually expressed in percentage terms.
the measure or value, such as income or property value, that determines how much tax an individual pays.
the dynamic whereby a well-designed tax system can be made more efficient only by making it less fair, and vice versa.
a tax that is the same percentage of the tax base regardless of the taxpayer’s income or wealth.
a tax that takes a smaller share of the income of highincome taxpayers than of low-income taxpayers.