A hypothetical society has three income earners, and all three must pay income taxes. The taxable income of Smith is $35,000, the taxable income of Jones is $100,000, and the taxable income of Brown is $200,000.

Complete the following table by computing tax revenue under a proportional income tax when the tax rate is 10% and 15%.

Tax	Tax Revenue
10%
15%

Suppose a progressive tax system is implemented with a rate of 5% on income of $0$40,000, a rate of 8% on income from $40,001 to $100,000, and a rate of 15% on all income over $100,000.

Under a progressive income tax system, a persons tax rate _______ as his or her taxable income rises. In this case, tax revenue is _____ under the proportional income tax than it is under the newly implemented progressive income tax system.