PrepTest 43, Section 3, Question 15

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In 1975, a province reduced its personal income tax rate by 2 percent for most taxpayers. In 1976, the personal income tax rate for those taxpayers was again reduced by 2 percent. Despite the decreases in the personal income tax rate, the total amount of money collected from personal income taxes remained constant from 1974 to 1975 and rose substantially in 1976.

In 1975, a province reduced its personal income tax rate by 2 percent for most taxpayers. In 1976, the personal income tax rate for those taxpayers was again reduced by 2 percent. Despite the decreases in the personal income tax rate, the total amount of money collected from personal income taxes remained constant from 1974 to 1975 and rose substantially in 1976.

In 1975, a province reduced its personal income tax rate by 2 percent for most taxpayers. In 1976, the personal income tax rate for those taxpayers was again reduced by 2 percent. Despite the decreases in the personal income tax rate, the total amount of money collected from personal income taxes remained constant from 1974 to 1975 and rose substantially in 1976.

In 1975, a province reduced its personal income tax rate by 2 percent for most taxpayers. In 1976, the personal income tax rate for those taxpayers was again reduced by 2 percent. Despite the decreases in the personal income tax rate, the total amount of money collected from personal income taxes remained constant from 1974 to 1975 and rose substantially in 1976.

Question
15

Each of the following, if true, could help to resolve the apparent discrepancy described above EXCEPT:

The years 1975 and 1976 were ones in which the province's economy was especially prosperous.

The definition of "personal income" used by the province was widened during 1975 to include income received from personal investments.

The personal income tax rate for the wealthiest individuals in the province rose during 1975 and 1976.

The province's total revenue from all taxes increased during both 1975 and 1976.

A large number of people from other provinces moved to the province during 1975 and 1976.

D
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