When the share of individual income tax collected by the government from people with
higher
incomes is smaller than the share of tax collected from people with lower incomes,
then
the tax is
optional
O proportional
O progressive
Oregressive



Answer :

To determine the type of tax based on the income distribution, let's analyze the key concepts.

### Key Tax Concepts:

1. Proportional Tax: This tax rate is consistent across all income levels. Everyone pays the same percentage of their income, regardless of how much they earn.

2. Progressive Tax: In this system, the tax rate increases as the income increases. Higher-income individuals pay a larger percentage of their income in taxes compared to lower-income individuals.

3. Regressive Tax: Under a regressive tax system, lower-income individuals pay a larger percentage of their income in taxes compared to higher-income individuals. This means the share of income tax collected from higher incomes is smaller than that collected from lower incomes.

### Analyzing the Given Situation:
The statement describes a tax scenario where:
- The share of individual income tax collected by the government from people with higher incomes is smaller.
- The share of tax collected from people with lower incomes is larger.

Such a scenario is characteristic of a regressive tax system. This is because regressive taxes place a heavier burden on lower-income individuals compared to higher-income individuals.

### Conclusion:
Based on the definitions and analysis, when the share of individual income tax collected from higher-income individuals is smaller compared to that from lower-income individuals, the tax is regressive.

Therefore, the correct answer is:

- Regressive