Tax - progressive tax question

Matt444
Matt444 Registered Posts: 36 Regular contributor ⭐
edited 11:34AM in AAT member discussion
I have come across the below question in my studies and the model answer to it is 'A'. Would answer A not be deemed a proportional tax and the answer be D where the tax rate increases with earnings? I'm confused as to why 'A' would be the answer...could it be a text book error?


Which of the following could be said to be a progressive tax?

A - Property sales tax of 1% of the selling price of all properties sold
B - Value added tax at a rate of 0%, 10% or 15% dependent on goods or services provided
C - Corporate wealth tax of 2% of total net assets up to £10 millionthen at 0.5% for assets greater than £10 million
D - Personal Income tax of 10% on earnings up to £10k then at 15% from £10,001 to £100k and 25% over £100k

Comments

  • slackda
    slackda Registered Posts: 456 Dedicated contributor 🦉
    Imo the rest b-d are tiered tax.
  • stevef
    stevef Registered Posts: 257 Dedicated contributor 🦉
    I'm with Matt, D seems to the answer as the more you earn, the greater the proportion of the earnings are taxed.
  • Rinske
    Rinske Registered Posts: 2,427 Beyond epic contributor 🧙‍♂️
    My guess would also be to go for D.

    If I would have to classify them, I would go for:
    A is proportional, C is regressive and D would be progressive.
  • slackda
    slackda Registered Posts: 456 Dedicated contributor 🦉
    Is this a CIMA or ACCA question?
  • Matt444
    Matt444 Registered Posts: 36 Regular contributor ⭐
    My thoughts exactly Steve and Rinske. I just can't see how 'A' can be anything over than a proportional tax.

    Slackda, it's a CIMA (F1) Financial Operations question.
  • slackda
    slackda Registered Posts: 456 Dedicated contributor 🦉
    erm.....what text book is it from, the officail CIMA ones are riddled with typos etc.

    i agree with you that in an exam i would answer D but having sat the exam i am suspicous over these types of questions.
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