What type of powers allow both the state and national governments to levy taxes?

The correct choice, which identifies the type of powers allowing both the state and national governments to levy taxes, is concurrent powers. Concurrent powers are those authorities that are shared by both the federal and state governments. This includes the ability to impose taxes, maintain courts, and regulate both interstate and international commerce.

The reason concurrent powers are particularly significant is that they highlight how both layers of government can operate simultaneously in various domains, thus allowing for a more efficient governance structure. By enabling both state and national governments to levy taxes, concurrent powers ensure that both levels can generate revenue to fund their respective operations and services for the public.

On the other hand, delegated powers refer exclusively to the powers granted to the national government by the Constitution, while reserved powers are those held solely by the states. Enumerated powers, a subset of delegated powers, are specifically listed in the Constitution and primarily apply to the federal government. Each of these types of powers serves distinct roles in the governance structure but does not encompass the shared ability to levy taxes like concurrent powers do.