False. It is not always true. Sometimes, it can give you an idea of what it will be about, but sometimes, the author will use a name that is similar to the plot, but doesn't exactly tie up with the story.
An income tax is a tax imposed on individuals or entities (taxpayers) that varies with the income or profits (taxable income) of the taxpayer. Details vary widely by jurisdiction, hope this helps :)
Because for it to be a claim it needs to be supported by an evidence or it would just be your opinion