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progressive

pruh-GRES-iv /prəˈɡres.ɪv/

adjectiveB2GREGMATUPSCCAT

formalpoliticaleconomic

(Of a tax) increasing in rate as the taxable amount or income increases; taking a larger percentage from high-income earners than from low-income earners.

In taxation, 'progressive' refers strictly to the rate structure relative to income, not political ideology.

The story behind the word. Combines Latin 'pro-' (forward) and 'gradi' (to step, walk). In taxation terminology, 'progressive' means the tax rate moves or steps forward (upward) as the income scale steps upward.

Word relationships

graduated: 'Graduated' refers to steps or tiers in tax rates; 'progressive' highlights that higher tiers pay higher overall percentage rates.

regressive: A 'regressive' tax takes a higher percentage from low earners, whereas a 'progressive' tax takes a higher percentage from high earners.
flat: A 'flat' tax applies the exact same percentage rate to everyone regardless of income level.

Commonly confused with

regressive: Progressive tax rates scale UP with higher income; regressive taxes effectively hit lower income earners harder.

Word family

progressively (adverb): Increasingly or step by step.
progression (noun): A movement forward or scaling upward.

Collocations

progressive tax
progressive taxation
progressive rate
progressive tax structure

Example sentences

"Under a progressive income tax system, individuals with higher annual earnings are placed in higher tax brackets." Tax Policy Analysis
"Proponents argue that a progressive tax model promotes economic fairness by redistributing tax burdens relative to ability to pay." Economic Debate

Memory hook

PROgress = PROgressively higher tax percentages as income steps up. Progressive = Tax rate increases with income.

When not to use

Do not confuse progressive tax structures with political progressivism, though the underlying root ideas of forward movement share etymology.

Fun facts

The United States federal income tax system has been explicitly progressive since the ratification of the 16th Amendment in 1913.