Which of the following describes the nature of the tax paid by individuals in Country A?


Country A’s tax system is one where every citizen pays tax on earned income over S12,000 per year. The amount of tax paid as a percentage of income rises as individuals income levels rise.

Which of the following describes the nature of the tax paid by individuals in Country A?
A . Progressive
B . Regressive
C . Retentive
D . Proportional

Answer: B

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