The column on the left shows the tax base and total tax for two increasing base levels of a tax system. The column on the right classifies the tax rate structure of each tax system as progressive, proportional (flat), or regressive. Fill in the number of the column on the right which you think best classifies the tax rate structure on the left. Each classification may be used more than once.

123

If the tax base is:	The total tax is:
$15,000	$1,800
$89,000	$10,680

123

If the tax base is:	The total tax is:
$32,000	$1,920
$78,000	$3,120

123

If the tax base is:	The total tax is:
$40,000	$2,800
$122,000	$12,200

1.	Proportional (flat) rate structure
2.	Progressive rate structure
3.	Regressive rate structure