Proportional tax type of tax system has the same rate for all income levels. Thus, the option (d) is correct.
What is tax?
The term tax refers to the government charge the extra money for goods and services. The tax is also called as financial charge. The public pay tax is compulsory. There are two categories of tax such as direct tax and indirect tax.
The term proportional tax is also known as flat tax. The proportional tax the rate is fixed. For example the higher income group of person are to pay more tax but at the same rate.
As a result, the proportional tax has the similar rate of the all income levels. Therefore, option (d) is correct.
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