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In what way is the US income tax progressive?

Using the article as a guide, explain capital gains tax relative to income tax, what is the capital gain tax rate?

How do business taxes and personal income tax differ?

Philosophically, why might income tax and business (corporate)/capital gains tax be so different? (whats the reason for that)

Why might the author not consider our tax system progressive?

Do you consider our tax system fair? Why or why not?