What describes a regressive tax?

A regressive tax is a tax system where the tax rate decreases as the income of the taxpayer increases, meaning that lower-income individuals pay a higher percentage of their income compared to higher-income individuals. This can occur through taxes like sales taxes or flat fees that take a larger share of income from those with less wealth. As a result, regressive taxes can disproportionately burden low-income individuals, exacerbating income inequality.