Answer:
The correct answer is: higher; same; lower.
Explanation:
Progressive taxation refers to the tax structure where the tax rate increases with the increase in income. So a taxpayer has to pay a higher tax for additional income.
In a proportional tax structure, the tax rate remains the same and is not affected by change in income. So a person has to pay the same rate of tax if the income increases or decreases.
While a regressive taxation system is the tax structure where the tax rate decreases as the income level increases. So a taxpayer will have to a lower tax rate on additional income.