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Tee difference between a progressive and a regressive tax is that a progressive tax is a direct form of taxation where the rate of taxing increases as income increases, whereas a regressive tax is an indirect tax where the rate of taxing decrecreases as income increases.
Progressive, regressive, however designed, there is no moral justification for any tax, as by definition, they are collected by force thereby relinquishing any justification. The only redistributions would have to be voluntary.