The current U.S. income tax system requires taxpayers to pay a higher marginal tax rate
on higher levels of taxable income. Suppose that the tax rate is 10% on the first $15,000
of taxable income, 15% on the next $45,000 of taxable income, 30% on the next
$60,000 of taxable income, and 35% on taxable income above $120,000.
Suppose the tax code also includes provisions that allow taxpayers to reduce the income
on which they are taxed, and that those provisions most often apply to the richest
taxpayers. These provisions tend to make the tax code:
A. more progressive.
B. more efficient.
C. less progressive.
D. less regressive.
The current U.S. income tax system requires taxpayers to pay a higher marginal tax rate
on higher levels of taxable income. Suppose that the tax rate is 10% on the first $15,000
of taxable income, 15% on the next $45,000 of taxable income, 30% on the next
$60,000 of taxable income, and 35% on taxable income above $120,000.
This income tax system is:
A. progressive.
B. regressive.
C. proportional.
D. progressive when income is low, then regressive.