<P> A progressive tax is a tax in which the tax rate increases as the taxable amount increases . The term `` progressive '' refers to the way the tax rate progresses from low to high , with the result that a taxpayer 's average tax rate is less than the person 's marginal tax rate . The term can be applied to individual taxes or to a tax system as a whole ; a year , multi-year , or lifetime . Progressive taxes are imposed in an attempt to reduce the tax incidence of people with a lower ability to pay , as such taxes shift the incidence increasingly to those with a higher ability - to - pay . The opposite of a progressive tax is a regressive tax , where the relative tax rate or burden decreases as an individual 's ability to pay increases . </P>
the us federal income tax is progressive which means that
the tax rate increases as the taxable amount increases