What is the main feature of a regressive tax?

A regressive tax is characterized by the fact that it takes a smaller percentage of income from lower-income earners compared to higher-income earners. This means that as individuals' income increases, the proportion of their income that goes towards the tax decreases. This structure can lead to a heavier financial burden on those with lower incomes, as they end up paying a larger share of their earnings in taxes relative to wealthier individuals.

In contrast, options suggesting that it takes a larger percentage from higher incomes or applies equally to all income levels misrepresent the essence of how regressive taxation operates. A key understanding of regressive taxes is that they do not scale with income, which leads to their disproportionate impact on individuals at different income levels, favoring those who can afford to pay more.