UPSC 2015 CDS II GK Paper

A progressive tax is a tax that takes a larger percentage from high-income earners than it does from low-income earners. The progressivity of a tax structure depends on how quickly the tax rates rise in relation to increase in income. For example, if one tax code has a low rate of 10% and a high rate of 30%, and another tax code has income tax rates ranging from 10% to 80%, the latter is more progressive.