Answer: C. Franklin D. Roosevelt.
Explanation:He is the president of the United States of America between(January, 1882 to April 1945),he is the 32nd president who signed into law the progressive income tax. Progressive income tax ensures that as a person or a business entity,your tax will increase in proportion to your income. Many persons have come to accept this system as a fair system ensuring that low income earners are protected by the tax system.