Suppose that the income tax schedule in Stankonia is a flat 5% rate, but everyone receives a deduction of $10,000 (taxable income is income - deduction). Additionally, no taxes are levied on taxable income above $100,000.

a) What are the average and marginal tax rates faced by a worker with $9000 income? $45000? $300000?

b) Is this system progressive? Explain.