TAXESProgressive taxes refers to the levies which are characterized by an increase in tax rates as the income rise. In simple terms, these kind of taxes are proportionally related to the salary and expenditure. Basically, the progressive taxes tend to obtain a larger portion of income in form of taxes derived from the high income level as compared to the low income earning groups. Flat tax rates are the taxation systems exhibiting a consistent marginal rate typically applied to single persons or the corporate earnings. A true flat tax is the proportional tax. The implementation of flat tax is progressive but can be regressive in nature at other times in regard to the exemptions and the deductions done in the tax base (Krajewski and Piłat).Flat tax is progressive rather than regressive in nature. Regressive tax refers to the levies that take a larger proportion from the low income earning groups as compared to the higher income earning categories. This form of tax is applicable uniformly and is assumed that this kind of tax impacts the low income categories severely. While these three taxes are levied and charged at different valuations and nature, the bottom line remains that these taxes are levied to the citizens or the general public. A perfect combination of the regression is realized when these three types of taxes are merged or combined together (Krajewski and Piłat).While the progressive, regressive and flat taxation have sparked a lot of debates and arguments with each having its proponents and critics, the two differ in terms of their way of treating wealth with each system standing a chance of being branded unfair in regard to the beneficiary in question or who gets a different treatment. However, the systems can be termed as fair by taking into account of the fact that they are consistent and employ a rational concept in taxing.Work CitedKrajewski, Piotr, and Katarzyna Piłat. “Does A Progressive PIT Stabilize The Economy? A Comparison Of Progressive And Flat Taxes.” Comparative Economic Research 20.1 (2017): n. pag. Web.