Scenario:

You are a world traveler that made a fortune writing a series of novels. You earn more or less the same amount of income every year, $100,000, through book sales. Because you love traveling around the world, you decide to relocate to another country. When meeting with your accountant, he explains to you that where you relocate will impact how much income tax you must pay on your annual income. You narrowed down your choices to three locations, and your accountant found the following tax information for you.

Country 1: Czech Republic

Income level ($)	Marginal tax rate
All	15%

Country 2: Canada

Income level ($)	Marginal tax rate
0-40,000	20%
40,000-60,000	30%
60,000-100,000	50%
Over 100,000	55%

Country 3: Russia

Income level ($)	Marginal tax rate
0-20,000	50%
20,000-50,000	40%
50,000-100,000	20%
Over 100,000	10%

Required:

1. Determine whether each of these countries has a progressive, proportional, or regressive tax system.

2. Calculate the estimated annual income tax in each country. Where would you pay the least amount of taxes?