| Degressive Taxation | Regressive Taxation |
| It is a type of tax in which people with high incomes pay less tax as a percentage of their income than those people with low income. | It is a tax imposed in such a manner that the tax rate decreases as the number of taxation increases. |
| Those tax take place when a tax is just vaguely progressive. For e.g., when the speed of development is not sufficiently spiky. | In terms of individual income and wealth, a regressive tax imposes a greater burden on the poor than on the ric |
| Those tax might take place when the uppermost proportion is laid down for that particular kind of revenue on which it is projected to put forth most weight, and from this position onwards, taxes are implied rationally on upper-income groups and decreasingly on lesser incomes, declining to zero on poorest income group. | These taxes tend to reduce the tax - incidence of people with higher ability to pay tax, as they shift the incidence disproportionately to those with lower ability to pay. |
