Which tax BEST illustrates the benefits principle of tax fairness? A property tax that is proportional to the value of the home is charged to homeowners to fund primary and secondary education. A sales tax on food pays for police and fire protection.

Both options are wrong.

Explanation:

The two basic principles of tax fairness are:

the benefits principle the ability to pay principle

The benefits principle sates that individuals pay taxes depending on the benefits that they receive, i. e. the taxes individuals pay must be proportional to the amount of benefits they receive from public services.

An example of a tax following the benefits principle is the tax on gasoline that is used to fund road and highway maintenance.