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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.

Most countries use a progressive form of taxation on income, because most people believe that a higher tax rate on "poor" people is undesirable. The present IRS mess comes into play only on higher income individuals with multiple sources of incomes. It is still quite simple for the "average" wage earning taxpayer.

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Q: What is the real reason America does not have a flat tax instead of the present IRS mess?
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