In most nations, income tax systems are progressive. Nevertheless, governments in several Eastern European nations have recently opted for proportional taxation. Most of these nations were formerly part of the Soviet Union, such as Russia and Estonia, or were satellites, such as Romania. Beginning in the mid-1990s, the governments of Estonia, Lithuania, and Latvia introduced tax systems that apply the same income tax rate to all levels of income. The Russian government established a proportional income tax system in 2001. Since then, the governments of Serbia, Ukraine, Slovakia, Georgia, and Romania have followed suit. What is true of average and marginal tax rates in Eastern European countries that have adopted proportional income tax systems?