A：Taxes can be classified in a number of ways.
B： Yes. There are progressive tax, proportional tax and regressive taxation.
A: A progressive tax is one where high income earners not only pay more tax in absolute terms but also pay a higher proportion of their marginal income in tax.
B: Any tax where the marginal rate exceeds the average will be a progressive tax.
A: A proportional tax is one where the same  proportion is taken regardless of the income of the taxpayer.
B: Thus if a worker earned $1000 and had to  pay $100, someone earning $ 10,000 would   have to pay $1000 if the tax was to be proportional.
 A: Regressive taxation occurs when, as income  rises, the proportion taken in tax actually   falls.
 B: A flat rate tax of $100 per head would be  regressive  since  it  represents  a  higher  proportion of a low-income earner's wage than that of an upper income earner.

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