A progressive tax is a type of income tax system in which the tax rate increases with the amount of money a taxpayer earns. It is also sometimes referred to as a stepped-up tax or a graduated tax system. The idea behind a progressive tax system is that individuals who gain more in terms of income should pay a higher proportion of their income in taxes.

In the United States, the progressive tax system is implemented via the federal income tax code. The federal government imposes a series of tax brackets with various income thresholds and corresponding tax rates. As an individual moves up the income brackets and earns more money, the percentage of their income they are required to pay in taxes increases.

For example, in the United States, married couples filing jointly in 2019 pay 10 percent on the first $19,400 of taxable income, 12 percent on the income between $19,4000 and $78,950, and so on. As a result, lower-income individuals and families in the United States are paying a lower percentage of their total income in federal income taxes than higher-income individuals and families.

One of the main criticisms of a progressive tax system is that it can be seen as unjust. Proponents of the progressive tax system, however, argue that it is necessary in order to ensure that higher-income individuals and families pay their fair share in taxes. Additionally, most progressive tax systems provide tax incentives (such as credits and deductions) that help to lower the burden of taxation on lower-income individuals and families.

The debate over whether or not progressive taxation is an effective strategy continues. While it is sometimes criticized as an unfair system, a properly structured progressive tax system can help to ensure fairness in taxation and provide much-needed revenue for government services and programs that benefit all citizens.