what is the difference between a progressive tax and a regressive tax 
a regressive tax system is where the tax rate decreases as the taxpayer s income increases a progressive tax system also known as ability to pay taxation is one in which the tax rate increases as the taxpayer s income increases the bottom linea proportional tax is commonly called a flat tax which assesses the same tax rate on everyone regardless of income proponents of proportional taxes argue they encourage consumers to spend more because there is no tax penalty for higher earnings critics argue the system places an unfair burden on low wage earners 