Answer:
B. progressive
Explanation:
In a progressive tax system, the tax rate imposed on individuals and firms is based on their income levels. A low tax rate is applied to low-income earners. As income levels increases, the tax rate also increases. This means that the poor are taxed using lower tax rates compared to the wealthy.
A progressive tax system promotes equity and fair distribution of wealth. The poor have little; hence pay low taxes while the rich pay higher amounts.
