Answer:
A proportional tax system
Step-by-step explanation:
A proportional tax system imposes the same tax rate to all taxpayers regardless of their income. It means that low income, middle income, and high-income earners be taxed using the same tax rate. A proportional tax system is also referred to as the flat tax system because it imposes taxes using the same tax rate.
A proportional tax system may seem fair because it taxes everyone equally. However, it is considered regressive because it imposes a higher tax burden on low-income earners.