Money & budgets
progressive tax
A tax taking a larger share of income as income rises. A regressive tax takes a larger share from lower incomes; a proportional tax takes the same share from all.
In full
Progressivity describes the share of income paid, not the dollar amount. Federal income tax is progressive by design; sales and excise taxes are regressive, because people with lower incomes spend a greater share of what they earn. Judging a tax system requires looking at the whole package, federal and state together, rather than any single tax.
Where to go next
Keep going
Browse every term in the glossary, or see the vocabulary in motion in the How government works walkthroughs.
A plain-language explanation for civic education, not legal advice. When in doubt, the official source named above controls.