Regressive taxation is a tax system where the tax rate decreases as the income of the taxpayer increases. This means that lower-income individuals pay a higher percentage of their income in taxes compared to higher-income individuals. Common examples of regressive taxes include sales taxes and excise taxes, which take a larger share of income from those who earn less. In a regressive tax system, essential goods and services are often taxed at the same rate regardless of income level. This can disproportionately affect low-income families, as they spend a larger portion of their income on these necessities. Critics argue that regressive taxation can increase economic inequality and burden those who are already struggling financially.