Question

Local Governments State Governments Federal Governments
• property taxes
• sales taxes

• excise taxes

• individual income taxes

• corporate income taxes

• payroll taxes

Based on the information in the table, what type of power is taxation?

A enumerated power
B reserved power
C expressed power
D concurrent power

Answer 1

D — concurrent power.

Taxation is exercised by multiple levels of government (local, state, and federal), so it is a power shared concurrently rather than exclusively enumerated or reserved.