Progressive Tax Increases Rates with Income

Steps:

• Recall that progressive taxes adjust rates based on income levels.
• Identify that higher brackets apply to higher earners.
• Compare proportions: high earners face steeper rates.
• Match to option A as the defining trait.

Why A is correct:

• By definition, a progressive income tax uses marginal rates that rise with income, so high earners pay a larger percentage of their total income in taxes.

Why the others are wrong:

• B describes a regressive tax, where the tax burden falls more heavily on low earners proportionally.
• C defines a proportional tax, with flat rates for all income levels.
• D reverses the progressive structure, aligning with regressive systems.

Final answer: A