If a tax rate falls as a person's income rises, the tax is a:

A head tax is

a. a tax in the form of a percentage of the value of the good taxed b. a fixed tax in the form of cents or dollars per unit of the good c. a sales tax applied to a foreign good d. any tax levied on a good e. the same as a poll tax

The owners of a corporation are

a. stockholders b. managers c. sole proprietors d. partners e. at risk of bankruptcy if the firm makes losses