Complete the following regarding proportional and progressive taxes.
1. A tax is proportional if the rate of tax
for any given income level. The tax is progressive if a higher rate of tax applies as the tax base.
2. Select either "Proportional", "Progressive" or "Neither" to distinguish the items below.
A. Social Security tax.
B. Neither Federal gift tax.
C. Federal excise tax on cigarettes.
D. Federal individual income tax.
E. Federal corporate income tax