Which of the following statements about taxes is NOT true?

The question asks to identify the statement that is not true among the given options regarding taxes.

• A. Ad-valorem taxes are levied on goods and services according to their values. This statement is true. "Ad valorem" literally means "according to value," so these taxes are a percentage of the value of the good or service.
• B. Unit taxes are levied on goods and services at a fixed amount based on measurements other than the value of the goods and services. This statement is true. Unit taxes (also known as specific taxes) are a fixed amount per unit (e.g., per liter, per kilogram, per item), regardless of the item's value.
• C. Ad-valorem taxes are levied on goods and services according to their measurement other than values. This statement is false. Ad-valorem taxes are specifically based on the value of the goods or services, not on other measurements like quantity, weight, or volume. Taxes based on measurements other than value are typically unit taxes.
• D. Ad-valorem taxes are difficult to administer and collect than unit taxes. This statement is generally true. Administering ad-valorem taxes often requires assessing the value of goods or services, which can be complex and subjective, making them more difficult to administer and collect compared to unit taxes, which only require counting units.

Therefore, the statement that is not true is C.

The correct option is C.
C) Ad-valorem taxes are levied on goods and services according to their measurement other than values.
This statement is incorrect because ad-valorem taxes are levied based on the value of the goods or services, not other measurements.