Final answer:
The Medicare tax is a type of federal payroll tax that is proportional. The Social Security payroll tax is also a type of federal payroll tax that becomes regressive above a certain wage limit.
Step-by-step explanation:
The Medicare tax is a type of federal payroll tax. This tax is also called a proportional tax, which means it is a flat percentage of all wages earned. On the other hand, a regressive tax is one where people with higher incomes pay a smaller share of their income in tax. The Social Security payroll tax is proportional up to a certain wage limit, but above that level, it becomes a regressive tax.