Progressive tax means people with higher income are taxed at a higher percentage. Regressive tax means people with higher income are taxed at a lower percentage.
In a progressive tax, the more you earn, the higher your tax rate.In a regressive tax, the less you earn, the higher your tax rate.The classical progressive tax is income tax.The classical regressive tax is sales tax.
Homework questions are really best answered by referring to your class materials. What is the definition of progressive VS regressive...and how is the gift tax applied?
The federal personal income tax is an example of progressive tax.