Which of the following tax systems is likely to result in lower overall tax burden for low-income earners?

A progressive tax system is designed in such a way that individuals with higher incomes pay a higher percentage of their income in taxes compared to those with lower incomes. This means that as a person's income increases, they enter different tax brackets, each with a higher tax rate. For low-income earners, this structure provides a lower overall tax burden because their income falls into the lower tax brackets, where the rates are comparatively minimal.

This system aims to promote equity in taxation by placing a greater tax responsibility on those who have a greater ability to pay, thus alleviating some of the financial pressure on low-income individuals. In contrast, a flat tax system applies the same tax rate to all income levels, which means that low-income earners end up paying a higher proportion of their earnings in taxes compared to higher earners, resulting in a higher overall tax burden relative to their income. Similarly, proportional tax systems maintain a constant tax rate but do not consider income levels, while regressive tax systems disproportionately affect low-income individuals by imposing a higher rate on goods, services, or income as it decreases, ultimately leading to an increased burden on those earning less.

This structure found in progressive tax systems is particularly beneficial because it facilitates a more balanced contribution from the population and