Proportional Tax Regressive Tax Progressive Tax Income Amount of % of Amount of % of Amount of % of Tax Income Tax Income Tax Income $50 000 $12 500 25% $15 000 30% $10 000 20% 100 000 25 000 25 25 000 25 25 000 25 200 000 50 000 25 40 000 20 60 000 30