A tax that takes a _____ percentage of income as income _____ is a _____ tax.

A) lower;rises;progressive
B) lower;rises;regressive
C) higher;rises;proportional
D) higher;falls;proportional

Proportional Tax

A tax system wherein the tax rate is fixed and applied uniformly to all taxpayers, regardless of their income level.

Regressive Tax

A tax imposed in such a manner that the tax rate decreases as the amount subject to taxation increases, disproportionately affecting those with lower incomes.