state and local tax system fails to provide a stable source of revenue from balanced

resources. There are many different ways to measure the impact of a tax system on

various income groups. The most frequently used method defines taxes as “progressive,”

“regressive” or “proportional,” depending on what happens to taxes paid as a percent of

income as income changes. A progressive tax is one where the percentage of income

taken by the tax increases as income increases. A regressive tax works just the opposite,

taking a larger percentage of income as income decreases. A proportionate tax is one

regressive. Lower income families pay a higher percentage of their income in

your property taxes are low, the chances of you paying a higher tax is certain. The Texas

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