The rationale behind this position is that they should not be penalized for adding more value to the economy. On the one hand, those who defend the first method argue that it is unfair to charge higher-income individuals a greater tax rate. Contrarily, a progressive system increases the rate as the income level increases, where the income range can vary greatly, depending on the country. Simply put, a flat income-tax system applies the same income-tax rate to all taxpayers, regardless of their income level.
What distinguishes a flat rate from a progressive rate? Despite being the most accepted, the progressive way of taxes has been increasingly questioned by academics and political leaders, arguing that a flat-tax system would be a better fit for countries regarding fairness and economic dynamics. Throughout history, disparities about the definition of social justice, across regions, led countries to adopt different income-tax systems (1).
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