Is the income tax progressive? Yes, but the bottom 40% pay nothing. Does this mean it is still "progressive" when some pay nothing?"Is social security tax progressive? No it's regressive, but benefits received are greater for the bottom 40% so the CBO says yes it is progressive when benefits are compared to costs. And most everyone in the bottom 40% qualifies for income tax credits to offset the higher tax burden of social security -- which is why the bottom 40% get back money or have a negative effective income tax rate.
Are excise taxes (gas, cigarettes, alcohol) progressive? No, they are slightly regressive. The bigger question becomes which excise tax is more regressive? The answer: cigarettes.
