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MC Question 13
Taxes can be either capital taxes or revenue taxes, although some taxes are neither type of tax.
Which is the correct classification for the following three taxes?
| Value added tax | Inheritance tax | National insurance contributions | |
|---|---|---|---|
| A. | Neither type | Revenue tax | Capital tax |
| B. | Revenue tax | Capital tax | Neither type |
| C. | Capital tax | Neither type | Revenue tax |
| D. | Neither type | Capital tax | Revenue tax |