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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.
Other taxes like sales tax are often called regressive taxes in order to make them compare poorly with income tax in terms of their fairness. The rationale is that individuals or families at the low end of the income spectrum spend a higher proportion of their income than those at the high end.