Recall the discussion of progressive (tax rate increases as the base increases; ex. current income tax system) vs. regressive (tax rate decreases as the base increases; ex. Social security taxes) vs. proportional (tax rate stays the same regardless of base; ex. current US sales tax) tax rate structures that we covered in Ch. 1. Which type of tax structure is moral/ethical/right in your opinion? Try to think of the effects of the various tax rate structures on different types of taxpayers when justifying your answer.