【正确答案】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.