Final answer:
Income tax can be progressive, proportional, or regressive, and falls under direct taxes. Proportional tax maintains a constant tax rate.
Explanation:
Income tax can be structured as progressive, proportional, or regressive. When income tax is a direct tax, it falls into one of these categories. In the case of a proportional tax, the tax rate stays the same regardless of income level.
Learn more about Income tax here:
https://brainly.com/question/19643657
