1.
Taxation (have been, has been) _______ one of the
most prominent and controversial topics in economic policy.
2.
Taxes (has been, have been) _______ levied by the
federal and local authorities.
3.
The most usual taxes (are, is) _______ sales taxes,
individual income taxes, and property taxes.
4.
Simplicity (means, mean) _______ that relations of the
taxpayer and the revenue authorities are as easy as possible.
5.
Taxes always (affect, affects) _______ behavior.
6.
The most efficient tax (are, is) _______a head tax.
172
7.
The problem, though, (are, is) _______ how to judge
whether two taxpayers are equally situated.
8.
Revenue sufficiency might (seems, seem)______ a
fairly obvious criterion of tax policy.
9.
Intricate legal provisions would also (make, makes)
_____ them more complex.
10.
Such conflicts among policy objectives (is, are)_____
a constant constraint on the making of tax policy.
