Roofer earning $18,000 per year would pay the most as a percentage of income under a regressive tax. A regressive tax is one that is applied uniformly.
A regressive tax is one in which the mean tax burden decreases as income increases. Low-income taxpayers bear a disproportionally large share of the tax burden, while middle- and upper-income taxpayers bear only a minor portion. A regressive tax is one that is applied uniformly, taking a higher percentage of income from poorer people than from high-income earners.
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