Passage 9

　　Americans often say that there are only two things a person can be sure of in life: death and taxes. Americans do not have a corner on the "death" market, but many people feel that the United States leads the world with the worst taxes.
　　Taxes consist of the money which people pay to support their government. There are generally three levels of government in the United States: federal, state, and city; therefore, there are three types of taxes.
　　Salaried people who earn more than four to five thousand dollars per year must pay a certain percentage of their salaries to the federal (national) government. The percentage varies for individuals. It depends on their salaries. The federal government has a two-level income tax; that is, 15 or 28 percent. $17850 is the cutoff. The tax rate is 15 percent below $ 17850 and 28 percent above.
　　The second tax is for the state government: New York, California, North Dakota, or any of the other forty-seven states. Some states have an income tax similar to that of the federal government. Of course, the percentage for the state tax is lower. Other states have a sales tax, which is a percentage charged to any item which you buy in that state. For example, a person might want to buy a package of gum for twenty-five cents. If there is a sales tax of eight percent in that state, then the cost of the gum is twenty-seven cents.
　　The third tax is for the city. This tax comes in two forms: property tax (residents who own a home have to pay taxes on it) and excise tax, which is levied on vehicles in a city. The cities utilize these funds for education, police and fire departments, public works (including street repairs, water and sanitation) and municipal buildings.
　　Since Americans pay such high taxes, they often feel that they are working one day each week just to pay their taxes.
　　41. A certain percentage of Americans' salaries has to be paid to .
　　 A) the national government 　　　　 C) the city
　　 B) the state government 　　　　　 D) all of the above
　　42. The income tax for $20000 paid to the federal government is .
　　 A) $3000 　　 　 B) $5600　 　　 C) $1600 　　 D) $1000
　　43. Tax for the state government includes .
　　 A) property tax 　 B) excise tax 　 C) salary tax 　 D) sales tax
　　44. Which of the following statements is true?
　　 A) America leads the world with a very good tax system.
　　 B) People in some states have to pay income tax to both the federal and state
　　　　government.
　　 C) $ 17850 is the cutoff for two levels of income tax.
　　 D) Property tax is given on vehicles in a city.
　　45. What do Americans feel about their tax?
　　 A) It is justifiable.
　　 B) It is acceptable.
　　 C) It takes away 1/5 of their total work.
　　 D) It is not high.