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6. Understanding marginal and average tax rates Please solve the problem below a

ID: 2775017 • Letter: 6

Question

6. Understanding marginal and average tax rates

Please solve the problem below and fill in the answers in the box

Consider the economy of Cocoland, where citizens consume only coconuts. Assume that coconuts are priced at $1 each. The government has devised the following tax plans:

Plan A

Plan B

Use the Plan A and Plan B tax schemes to complete the following table by deriving the marginal and average tax rates under each tax plan at the consumption levels of 600 coconuts, 1,400 coconuts, and 2,500 coconuts, respectively.

Consumption Level

Plan A

Plan B

(Quantity of coconuts)

Marginal Tax Rate

Average Tax Rate

Marginal Tax Rate

Average Tax Rate

(Percent)

(Percent)

(Percent)

(Percent)

Complete the following table by indicating whether each plan is a progressive tax system, a proportional tax system, or a regressive tax system.

Progressive

Proportional

Regressive

• Consumption up to 1,000 coconuts is taxed at 5%. • Consumption higher than 1,000 coconuts is taxed at 40%.

Explanation / Answer

PLAN - A

When Q = 600, Consumption = $600.

Tax = 5% x $600 = $30

Marginal rate = 5%

Average rate = $30 / $600 = 5%

When Q = 1400, Consumption = $1400.

Tax = 5% x $1000 + 40% x $(1400 - 1000) = $50 + $160 = $210

Marginal rate = 40%

Average rate = $210 / $1400 = 15%

When Q = 2500, Consumption = $2500.

Tax = 5% x $1000 + 40% x $(2500 - 1000) = $50 + $600 = $650

Marginal rate = 40%

Average Rate = $650 / $2500 = 26%

PLAN - B

When Q = 600, Consumption = $600.

Tax = 40% x $600 = $240

Marginal rate = 40%

Average rate = $240 / $600 = 40%

When Q = 1400, Consumption = $1400.

Tax = 40% x $1400 = $560

Marginal rate = 40%

Average rate = $560 / $1400 = 40%

When Q = 2500, Consumption = $2500.

Tax = 40% x $2000 + 10% x $(2500 - 2000) = $800 + $50 = $850

Marginal rate = 40%

Average Rate = $850 / $2500 = 34%

TAX SYSTEM

Under plan A, tax payable increases as consumption increases. So it is a progressive taxation system.

Under Plan B, tax payable decreases as consumption increases. So it is a regressive taxation system.