Which of the Following Is NOT an Example of a Tax

Multiple Choice

Which of the following is NOT an example of a tax incentive policy?

A) The federal government gives a tax credit to MNEs that make domestic capital improvements but not foreign capital improvements.
B) Corporations are allowed to take a direct tax credit for each dollar of matching donations they make to institutions of higher education.
C) A tax law is passed that makes interest on property non-tax-deductible, but interest payments on durable goods are.
D) All are examples of a tax incentive policy.