Table 1Examples of pay at Clarke & McInnes Ltd (2022/23 tax year)
Employee	Residence	Gross pay ()	Pay after income tax and National Insurance ()	Average total tax rate (%)
Agnes	England	65,000	46,094.03	29.09%
Humza	Scotland	65,000	44,422.55	31.66
Carrie	England	31,400	25,139.03	19.94
Adam	Scotland	31,400	25,125.15	19.98%
Siobhan	England	22,200	18,998.03	14.42
Neeta	Scotland	22,200	19,019.65	14.33

1.2bBased on Table 1, explain which income tax system, that of Scotland or England, is more progressive.