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Identify the case below in which the more basic need is listed before the "higher" need, according to Maslow's theory of motivation.
Average Tax Rate
The ratio of the total amount of taxes paid to the total tax base (taxable income or spending), representing the fraction of income or expenditure used to pay taxes.
Taxable Income
The amount of income used to calculate how much the taxpayer owes in taxes to the government.
Average Tax Rate
The ratio of the total amount of taxes paid to the total tax base (taxable income or spending), reflecting the percentage of income paid in taxes.
Taxable Income
The amount of income that is used to calculate an individual's or a company's income tax due to the government.
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