When the share of individual income tax collected by the government from people with higher incomes is smaller than the share of tax collected from people with lower incomes, then the tax is . optional proportional progressive regressive

Regressive tax

Explanation:

This is an example of a regressive tax because the regressive tax is those tax that impacts more on the lower-income groups as compared to the higher income. While the progressive taxes are imposed on the basis of the income that means higher the income, higher the taxes. Secondly, the proportional taxes are a flat tax that remains flat irrespective of the income. While in the case of optional tax, there are some rebates or benefits is given to a certain income group of people. Therefore, from all the given options, the option regressive tax is correct.

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