Progressive tax features rising average tax rates with income Steps:

• Define progressive tax: average tax rate (tax/income) increases as income rises.
• Note tax amounts provided for each country across rising (but unspecified) income levels.
• To verify, compute rates by dividing each tax by corresponding income.
• Without explicit income values, rates cannot be calculated for any country.

Why B is correct:

• Not enough information to identify any progressive tax, including B.

Why the others are wrong:

• A: Not enough information.
• C: Not enough information.
• D: Not enough information.

Final answer: Not enough information.