10. a. Based on the following data on taxable income and amount of tax, identify each type of tax system as progressive, regressive, proportional, or lump sum. (4marks)

i. Tax System A:

ii. Tax System B:

iii. Tax System C:

iv. Tax System D:

Taxable Income	Tax System A	Tax System B	Tax System C	Tax System D
$40,000	$6,000	$4,000	$6,000	$6,000
$80,000	$12,000	$8,000	$9,600	$6,000
$120,000	$18,000	$12,000	$12,000	$6,000