A tax rate that increases as the tax base decreases is an example of what kind of tax rate structure?

A) Proportional.
B) Recessive.
C) Regressive.
D) Progressive.

Tax Rate Structure

The system of varying tax rates that apply to different levels of income, used by governments to calculate tax liability.

Regressive

pertains to a tax system where the tax rate decreases as the taxable amount increases, meaning lower-income individuals pay a higher percentage of their income compared to higher-income individuals.