以下屬一元所有，未經許可，請勿轉讓。
以下很重要的
c. 4 principles of taxation (Adam Smith)
4 principles of taxation (Adam Smith):
1. Equality- the tax payments should be in proportion to the taxpayers’ income
2. Certainty- the tax obligation (義務) of the taxpayers should be stated with certainty
3. Convenience- the time and methods of the tax payment should be convenient (快捷) to the taxpayers
4. Economy- the administrative (行政) costs of tax collection should be as small as possible relative to its yield (產量)
背以上任何2個， 便有4分
以及背Equality，Certainty，Convenience and Economy.
d. Comparative advantage 定義: (4至5分)
Comparative advantage 定義: If a country specializes in producing the good in which it has a lower opportunity cost, then the total output will increase. (一般有1-5分)