If both the national government and the state government can tax people, in which section of the diagram would you put the power to tax?

In a federal system, where both the national government and the state governments have the authority to levy taxes, the power to tax is typically placed in the overlapping area of a Venn diagram. This area signifies shared powers, which are functions or responsibilities that both levels of government can exercise. The specific section of the diagram would include elements that represent the concurrent powers, illustrating that both the national and state governments can impose taxes on individuals and businesses.