Americans often say that there are only two things a person can be sure of in life: death and taxes. , but many people feel that the United States leads the world with the most taxes.

Taxes consist of the money which people pay to support their government. There are generally three levels of government in the United States: federal, state, and city; therefore, there are three types of taxes.

Salaried people who earn more than a few thousand dollars must pay a certain percen-tage of their salaries to the federal government. The percentage varies from person to person. It depends on their salaries. The federal government has a graduated income tax, that is, the percentage of the tax (14 to 70 percent) increases as a person’s income increases. With the high cost of taxes, people are not very happy on April 15, when the federal taxes are due.

The second tax is for the state government: New York, California, North Dakota, or any of the other forty-seven states. Some states have an income tax similar to that of the federal government. Of course, the percentage for the state tax is lower. Other states have a sales tax, which is a percentage charged to any item which you buy in that state. For example, a person might want to buy a packet of cigarettes for twenty-five cents. If there is a sales tax of eight percent in that state, then the cost of the cigarettes is twenty-seven cents. This figure includes the sales tax. Some states use income tax in addition to sales tax to raise their revenues. The state tax laws are diverse and confusing.

The third tax is for the city. This tax comes in two forms: property tax (people who own a home have to pay taxes on it) and excise tax, which is charged on cars in a city. The cities use these funds for education, police and fire departments, public works and municipal buildings.

Since Americans pay such high taxes, they often feel that they are working one day each week just to pay their taxes. People always complain about taxes. They often protest that the government uses their tax dollars in the wrong way. They say that it spends too much on useless and impractical programs. Although Americans have different views on many issues, they tend to agree on one subject: taxes are too high.

Which of the following is INCORRECT according to the passage

A. Excise tax is charged on cars.

B. There is a unified state tax laws.

C. Income tax increases as a person’s income increases.

D. Some states have both an income tax and a sales tax.