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Tee difference between a progressive and a regressive tax is that a progressive tax is a direct form of taxation where the rate of taxing increases as income increases, whereas a regressive tax is an indirect tax where the rate of taxing decrecreases as income increases.
Definition of progressive tax: Income tax that takes a larger percentage of a larger income and a smaller percentage of a smaller income. For example, a tax on luxury cars. See also proportional tax and regressive tax.