ap economics question (can someone explain why? thanks)

Question

Which of the following is the most likely to be a regressive tax?

a) a sales tax on all goods

b) a tax of $1,000 per person

c) a personal income tax of 25% on all income

d) a personal income tax of 15% of the first $50,000 in income and 20% on all additional income

e) a tax of 10% on used cars

(answer is d, but I don't understand why)

Answer 1

I would argue several of these are regressive. A sales tax is considered a regressive tax because a person with low income spends a much higher % of their income on necessities whereas a person who is wealthy spends a much lower percentage. A, B and E would all be considered regressive. D would be an example of a progressive tax. The more money you earn the more you pay in taxes.