The table below shows labor income for four individuals and the amount each has paid in income taxes.

Labor Income, Tax Paid, and Average Tax Rate

Individual	Labor Income (dollars)	Tax Paid (dollars)	Average Tax Rate (percent)
Samantha	$45,000	$4,500	%
Charles	60,000	7,200	%
Amanda	85,000	12,750	%
Young	105,000	23,100	%

Instructions: Enter your answers as a whole number.

a. Complete the table above by calculating the average tax rate paid by each individual.

b. Is the income tax depicted here progressive, regressive, or proportional?

multiple choice

• The income tax is progressive.
• The income tax is proportional.
• The income tax is regressive.

The table below shows labor income for four individuals and the amount each has paid in income taxes.

Labor Income, Tax Paid, and Average Tax Rate

Individual	Labor Income (dollars)	Tax Paid (dollars)	Average Tax Rate (percent)
Samantha	$45,000	$4,500	%
Charles	60,000	7,200	%
Amanda	85,000	12,750	%
Young	105,000	23,100	%

Instructions: Enter your answers as a whole number.

a. Complete the table above by calculating the average tax rate paid by each individual.

b. Is the income tax depicted here progressive, regressive, or proportional?

multiple choice

• The income tax is progressive.
• The income tax is proportional.
• The income tax is regressive.