Tax Incidence: General Remarks Tax progressiveness can be measured in a number of ways a tax is often classified as Progressive Regressive roportional Proportional taxes are straightforward: ratio of taxes to income is constant regardless of income level8 Tax Incidence: General Remarks • Tax progressiveness can be measured in a number of ways – A tax is often classified as: • Progressive • Regressive • Proportional – Proportional taxes are straightforward: ratio of taxes to income is constant regardless of income level