Curated OER
Proportional Taxes
Students are able to define and give an example of a proportional tax and the impact that it can have on different income groups and explain how a proportional tax takes the same percentage from all tax groups.
Internal Revenue Service
Fairness in Taxes: How Taxes Affect Us
Students are able to compare the effects of the following, using income as a measure of ability to pay: a progressive tax, a regressive tas, and a proportional tax. They explain how a mixture of regressive and progressive taxes could...
Internal Revenue Service
Irs: How Taxes Affect Us Lesson Plans
This lesson plan will help students understand that taxes can have different effects on different income groups.
Internal Revenue Service
Irs: Proportional Taxes Lesson Plan
This lesson plan will help students understand that proportional taxes can have different effects on different income groups.
Texas Education Agency
Texas Gateway: Ch.16: Government Budgets and Fiscal Policy: Taxation
By the end of this section, you will be able to do the following: Differentiate between a regressive tax, a proportional tax, and a progressive tax and Identify the major sources of revenue for the U.S. federal budget.
Other
Curriculum Link: Proportional Tax Definition
This site from Curriculum Link provides a somewhat brief definition of proportional tax and provides a graph as well. A good place to get a little background information on the tax.
Curated OER
Vat Theories Progressive or Regressive Who Pays What?
Explains progressive, regressive, and proportional taxes and applies them to the value added tax (VAT).