Indirect taxes are generally

Indirect taxes are generally regressive. This means that they tend to place a higher burden on low-income individuals as a percentage of their income than on high-income individuals. This is because indirect taxes, such as sales taxes or value-added taxes, are typically the same rate for everyone regardless of their income level. As a result, low-income individuals end up paying a larger proportion of their income in taxes than high-income individuals. In contrast, progressive taxes, such as income taxes, take a larger percentage of income from high-income individuals than from low-income individuals. Equitable taxes are fair and just, and proportionate taxes are levied at a consistent rate regardless of income.