The correct answer is a) the federal income tax.
Progressive taxes are designed so that individuals with higher incomes pay a larger percentage of their income in taxes compared to those with lower incomes. The federal income tax in the United States operates on a progressive system, meaning that as your income increases, the rate at which you are taxed also increases. This is accomplished through a series of tax brackets, where different portions of your income are taxed at different rates.
In contrast, the other options listed—state sales taxes, gasoline excise taxes, and property taxes—are generally considered regressive. Regressive taxes take a larger percentage of income from low-income earners compared to high-income earners. For example, state sales taxes and gasoline excise taxes apply the same rate regardless of the purchaser’s income, disproportionately affecting those with lower incomes. Property taxes can also be regressive if they are based on property value rather than income.