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Questions about the equity of a tax are concerned mostly with
Qualitative Variables
Variables that express descriptive, non-numerical qualities or categories.
Indicator Variables
Indicator variables, also known as dummy variables, are numeric variables used in statistical models to represent categorical data, with values typically 0 or 1 indicating the absence or presence of a characteristic.
Regression Model
A regression model is a statistical approach used to describe the relationship between a dependent variable and one or more independent variables.
Multiple Regression
A statistical technique that models the relationship between a dependent variable and two or more independent variables.
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