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Progressive

pruh-GRES-iv /prəˈɡrɛsɪv/

adjectiveC1GREGMATTOEFLIELTS

FormalPoliticalEconomic

(Of a tax or tax system) increasing in rate as the taxable amount increases.

A 'progressive' tax system aims for greater equity by requiring higher earners to pay a larger percentage of their income in taxes. This contrasts with regressive or flat tax systems.

The story behind the word. The word 'progressive' comes from the Latin verb 'progredi,' meaning 'to go forward.' In the context of taxation, it describes a system where the tax rate 'goes forward' or increases as income levels advance. This concept of moving forward to higher rates for higher incomes is central to its meaning.

Word relationships

Graduated: Arranged in a series of stages or steps; often used for tax rates that increase by steps.
Escalating: Increasing rapidly, often in an undesirable way.

Regressive: (Of a tax) taking a larger percentage of income from low-income earners than from high-income earners.
Flat: (Of a tax) applied uniformly to all income levels, regardless of amount.

Commonly confused with

Regressive: 'Progressive' means the tax rate increases with income; 'regressive' means the tax rate effectively decreases with income (e.g., sales tax).

Word family

progressively (adverb): In a progressive manner; increasingly.
progress (noun/verb): Forward or onward movement toward a destination.

Collocations

progressive tax
progressive income tax
progressive taxation
progressive policy

Example sentences

"Advocates for a more equitable society often argue for a progressive tax system, where the wealthy contribute a larger share." Economic policy debate.
"Many countries employ a progressive income tax structure to fund public services and reduce income inequality." Analyzing tax structures.

Memory hook

PROGRESSIVE tax rates 'PRO-gress' (move forward) to higher percentages as income levels rise. PROGRESSIVE = PRO-gress (higher income, higher rate)

When not to use

While 'progressive' has broader meanings (e.g., advocating for social reform), when discussing taxation, it specifically refers to the increasing rate with income. Ensure context clarifies if you mean tax policy or general social progress.

Fun facts

The first modern income tax was introduced in Britain in 1799 to fund the Napoleonic Wars, and it was structured progressively.