单选题
Questions 11-12 refer to the tables at the bottom
of the page.
Residents of New York City pay both New York State and New York City tax.
Residents of New York State who live and work outside of New York City pay only New York State tax.
Residents of New York City pay both New York State and New York City tax.
Residents of New York State who live and work outside of New York City pay only New York State tax.
单选题
In 1979 how much tax would a resident of New York State who lived and worked outside New York City have paid on a taxable income of $16,100?
A. $34B. $110C. $352
D. $970E. $1322
【正确答案】
D
【答案解析】Referring only to the New York State table, we see that the amount of tax on a taxable income between $15,000 and $17,000 was $860 plus 10% of the excess over $15,000., Therefore, the tax on $16,100 is $860 plus ! 10% of $1,100 = $860 + $110 = $970
单选题
In 1979, how much more total tax would a resident of New York City who had a taxable income of $36,500 pay, compared to a resident of New York City who had a taxable income of $36,000?
【正确答案】
D
【答案解析】According to the tables, each additional dollar of taxable income over $25,000 was subject to a New York State tax of 14% and a New York City tax of 4.3%, for a total tax of 18.3%.
Therefore, an additional $500 in taxable income would have incurred an additional tax of 0.183 × 500 = $91.50.