21.   The average tax rate is the total tax paid divided by total taxable income.

22.   The average tax rate now rises sharply with income.

23.   The changes in tax rates will benefit single people the most.

24.   The corporate income tax base was broadened while the tax rate was reduced.

25.   The tax rate depends on when the home was purchased.

26.   They are also planning to raise tax rates on higher incomes.

27.   They imagine if they make subtle and Marginal changes in tax rates everyone will notice.

28.   To get a better picture of the tax burden one must consider average tax rates.