Take a look at the US tax brackets for 2021-2022 at this site. https://www.debt.org/tax/brackets/ These are marginal tax rates, that is tax rates on the last dollar of disposable income earned. Report the marginal tax rate for a single filer income making a (taxable) income of $110,000. Now calculate the single filer's average tax rate. Discuss. Please note that these brackets apply to taxable income--that is, income which has already been adjusted for all taxes, tax deductions, and transfers. For example, a person can make $120,000 a year but after all deductions like head of household, mortgage deductions, medical deductions, charitable giving, etc., may have only $50,000 in taxable income. Use the single filer column and calculate the average tax rate for someone filing as a single who makes 110,000 a year. Compare this to the marginal tax rate and discuss whether or how progressive is the Federal Income tax. DEFINITIONS: Disposable Income=taxable income: Income after all tax deductions and adjustments are made. Marginal Tax Rate = change in taxes/change in disposable income Average Tax Rate = total taxes/ total disposable income Progressive Income Tax => Marginal tax rate > average tax rate Proportional Income Tax => Marginal tax rate = average tax rate Regressive Income Tax => Marginal tax rate