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Progressive
A system or policy where the level of contribution or effort increases with some measure of capacity, such as a progressive tax system where higher income earns pay a higher rate.
Proportional
Relating to or denoting a relationship where elements vary together at a constant rate and a change in one element results in a corresponding change in another.
Regressive
A term describing a tax system where the tax rate decreases as the taxable amount increases, placing a greater relative burden on lower income earners.
Form 1040EZ
A simplified tax form for individuals with uncomplicated tax situations, previously used to report income to the IRS.
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