Table 3 shows the annual income and the corresponding amount paid in direct tax by individuals at different income levels.
| Annual Income (£) | Annual Tax Paid (£) |
|---|---|
| 15 000 | 1 500 |
| 30 000 | 4 500 |
| 60 000 | 12 000 |
| 100 000 | 25 000 |
This tax is an example of a
proportional tax.
lump sum tax.
progressive tax.
regressive tax.