Final answer:
A proportional tax is a tax that is a flat percentage of income earned, regardless of the level of income.
Step-by-step explanation:
A proportional tax is a tax that is a flat percentage of income earned, regardless of the level of income. So, regardless of how much taxable income a person reports to taxing authorities, they will pay the same percentage of their income as tax. For example, if the proportional tax rate is 10%, a person earning $10,000 will pay $1,000 in tax, while a person earning $100,000 will pay $10,000 in tax.