To determine the type of taxation system represented in the table, let's analyze the given data:
[tex]\[
\begin{array}{|c|c|c|}
\hline
\text{Citizen} & \text{Annual Income} & \text{Percent of Income owed In Taxes} \\
\hline
A & \$30{,}000 & 20\% \\
\hline
B & \$60{,}000 & 15\% \\
\hline
C & \$120{,}000 & 10\% \\
\hline
\end{array}
\][/tex]
### Step-by-Step Analysis:
1. Calculate the tax amount for each citizen:
- For Citizen A: [tex]\( \$30{,}000 \times 0.20 = \$6{,}000 \)[/tex]
- For Citizen B: [tex]\( \$60{,}000 \times 0.15 = \$9{,}000 \)[/tex]
- For Citizen C: [tex]\( \$120{,}000 \times 0.10 = \$12{,}000 \)[/tex]
2. Analyze the tax rates relative to income:
- Citizen A with an annual income of \[tex]$30,000 pays 20% in taxes.
- Citizen B with an annual income of \$[/tex]60,000 pays 15% in taxes.
- Citizen C with an annual income of \$120,000 pays 10% in taxes.
3. Determine the trend in tax rates:
- As the income increases, the percentage of income owed in taxes decreases:
- From Citizen A to Citizen B: 20% to 15%
- From Citizen B to Citizen C: 15% to 10%
4. Identify the type of taxation system:
- Since the tax rate decreases as the income increases, this system is indicative of a regressive taxation system. In a regressive tax system, lower-income individuals pay a higher percentage of their income in taxes compared to higher-income individuals.
Given this analysis, we can conclude that the taxation system represented in the table is:
D. Regressive
