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$1.00 Levying the tax

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kpmg1
kpmg1
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Q:

The town of Seaside has decided to construct a new sea aquarium to attract tourist. The cost of the measure is to be paid by a special tax. although most of the townspeople believe the sea aquarium is a good idea, there is disagreement about how the tax should be levied.

Suggest three different methods of levying the tax and the advantages and disadvantages of each.