In a progressive tax system, how does the tax burden relate to income levels?

In a progressive tax system, the fundamental principle is that individuals with higher income levels are taxed at higher rates on their additional income. This means that as a person’s income rises, they move into higher tax brackets, resulting in a greater proportion of their income being paid as tax.

This structure is designed to ensure that those who have a greater ability to pay contribute more to government revenue, supporting a more equitable distribution of wealth. Consequently, the higher the income, the more significant the tax burden in terms of both total dollars contributed and the percentage of income represented. In contrast, lower income earners typically fall into lower tax brackets, thereby paying a smaller proportion of their income in taxes relative to higher income earners.

By contrasting with other options, it's clear that a progressive tax system fundamentally aims to alleviate the financial burden on lower-income individuals while increasing the contribution from those with higher earnings, ensuring fairness and social equity.