Students examine the concept of paying taxes with a chores theme.

Learners explain that regressive taxes can have different effects on different income groups. They see how a regressive tax takes a larger share of income from low-income groups than from high-income groups.

Students evaluate the basic rationale, nature, and consequences fo taxes. They describe why governments need taxes as revenue to provide goods and servicesin this series of activities.

Students identify and describe two criterion of tax fairness: benefits received and the ability to pay and distinguish between wealth and income as measures of ability to pay.