Progressive tax

Progressive taxation is a method of taxation under which the tax rate increases as the amount to be taxed increases. It represents an attempt to make wealthy persons pay more than a proportional share of taxes levied on incomes and inheritances. The Communist Manifesto endorses progressive taxation as one of ten measures that may be used for effecting "despotic inroads on the rights of property, and . . . as a means of entirely revolutionizing" the social order.