Title: Econmentor.com - Define progressive, regressive and proportional taxes
Headings: 
Define progressive, regressive and proportional taxes
Content: A sales tax is a type of proportional tax since all consumers, regardless of earnings, are required to pay the same fixed rate. Many arguments exist for and against the proportional tax system: It is equal all across the income board and hence in theory is a fair system. Since there are no exceptions, the rules are easy to understand and apply. The tax administration and collection is also simple and straight forward. It is difficult to evade. Another argument for a proportional tax system is the motivation factor, since people who earn more are not charged at a higher percentage rate
The main argument against proportional taxes is that it is regressive in application. 2) Progressive tax: It is a tax in which the tax rate increases as the income increases. A progressive tax takes a larger percentage of income in taxes from the high-income group than it does from the low-income group.