With reference to Table 1 and your own knowledge, explain the distinction between a progressive and a regressive tax.
| Income Category (Annual Income) | Social Solidarity Levy paid (as a % of income) | Carbon Consumption Tax paid (as a % of income) |
|---|---|---|
| Low Income (£12,000) | 2% | 9% |
| Moderate Income (£48,000) | 12% | 5% |
| High Income (£180,000) | 28% | 1.5% |