Progressive Tax: Higher Proportion for Higher Incomes

Steps:

• Recall that a progressive tax increases the tax rate as income rises, making wealthier individuals pay a larger share.
• Examine each option for whether it describes the proportion of income taxed, not just total amount.
• Eliminate options focusing on equal or absolute tax amounts, as they ignore proportional differences.
• Confirm the option matching the core definition of varying rates by income level.

Why B is correct:

• By definition, a progressive tax system applies higher marginal tax rates to higher income brackets, so low-income earners pay a lower proportion of their income in taxes compared to high-income earners.

Why the others are wrong:

• A: Describes a proportional tax, where everyone pays the same percentage regardless of income.
• C: Refers to absolute tax amounts, which can occur in any tax system but doesn't define progressivity.
• D: Indicates a regressive tax, where lower earners bear a heavier burden relative to income.

Final answer: B