Answer:
A. The rate increases as income decreases.
Step-by-step explanation:
The main purpose of a progressive taxes is to make people who earn more through their earning to contribute more to the programs/infrastructures that's planned by the government. In order to achieve this, the government impose a higher tax rates for the people in higher income brackets and lower tax rates to the people in lower income brackets.
Almost every nations in the world use progressive taxes.
As an example, here's the income Tax's regulation for the people who live in United States.
10% Tax rate for a single person who earn Up to $9,875
12% Tax rate for a single person who earn $9,876 to $40,125
22% Tax rate for a single person who earn $40,126 to $85,525
24% Tax rate for a single person who earn $85,526 to $163,300
32% Tax rate for a single person who earn $163,301 to $207,350
35% Tax rate for a single person who earn $207,351 to $518,400
37% Tax rate for a single person who earn Over $518,400