Match Each Statement with the Correct Term Below

question 98

Multiple Choice

Match each statement with the correct term below.
-Wherewithal-to-Pay Concept

• A)Income is subject to tax when it is received without restrictions as to its use or disposition.
• B)Income is considered received when it is credited to the taxpayer's account or made unconditionally available to the taxpayer.
• C)A concept that is fundamental to the progressive tax rate structure.
• D)To be deductible, an expenditure must be made for a business or economic purpose that is greater than any tax avoidance motive of the taxpayer.
• E)The amount of a deduction may not exceed its cost.
• F)Income should be recognized and a tax paid when the taxpayer has the resources to pay the tax.
• G)A type of deductible expenditure that embodies the profit motive requirement.
• H)Allows the omission of items from the tax base for which the costs of compliance exceeds the revenue generated.
• I)A category of expenses that is specifically disallowed.

---

Definitions:

Reward

A stimulus or event that increases the likelihood of the behavior that led to it being repeated in the future.

Unconditioned Frustration Response

An innate emotional reaction to the blocking of a goal-directed behavior without prior conditioning.

Amsel

A reference to Abram Amsel, a psychologist known for his work on the frustration theory of learning.

Escape Behavior

An action taken to terminate an ongoing, unpleasant stimulus, effectively allowing an individual to avoid discomfort.