AP U.S. Government and Politics · Past multiple choice · Question 5

Who can tax

Classify the constitutional power behind taxation by both the national and state governments.

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The question is College Board's: sample question 5 in AP U.S. Government and Politics Course and Exam Description. It starts on page 180 of the PDF.

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3 Check the explanation

Why the answer is A open once you have picked

Powers held by both the national government and the states at the same time are concurrent powers. Taxing is the standard example: Congress lays federal income taxes, and states levy their own sales, income and property taxes. Borrowing money, setting up courts and making and enforcing laws are other concurrent powers.

The other terms describe powers that belong to the national government, or to one level alone.

Each choice

  • A (correct). Taxation is shared by both levels of government, which is what makes it a concurrent power.
  • B. Exclusive powers belong to one level only, such as the national power to coin money or declare war. A power both levels use cannot be exclusive.
  • C. Implied powers come from the necessary and proper clause and belong to Congress. They do not explain why states can also tax.
  • D. Article I does list taxing among Congress's enumerated powers, which is why this one tempts. But enumerated powers are the national government's listed powers, and that label says nothing about the states taxing too.

Question and answer key: College Board. The title and summary are ours, and so is the explanation.