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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.
Taxes are regressive when they impose a harsher burden on the poor than the rich. In poor families, a larger proportion of their income pays for shelter, food, and transportation. Any tax decreases their ability to afford these basics.