A 5 percent sales tax on food is an example of a a. flat tax. b. progressive tax. c. proportional tax. d. regressive tax.

There are several types of taxes, and each has distinguishing characteristics: 1. Flat Tax: This type of tax applies a fixed percentage of tax on all taxpayers, regardless of income levels. Everyone pays the same rate, which can also be referred to as a proportional tax. 2. Progressive Tax: In this tax system, the tax rate increases as the taxable income goes up. Basically, those with higher incomes will pay a higher percentage of their income in taxes than those with lower incomes. 3. Proportional Tax: This type of tax maintains a constant rate, or proportion, of taxation regardless of income. In other words, everyone is charged the same percentage on their income. A flat tax is a type of proportional tax. 4. Regressive Tax: A regressive tax is one where the tax rate decreases as the taxpayer's income increases. This means that lower-income individuals pay a higher percentage of their income in taxes as compared to higher-income individuals. Sales taxes are considered regressive because they take a higher percentage from low-income earners than high-income earners, due to lower-income earners having to spend a larger portion of their income on basic necessities.

Now that we have an understanding of the various types of taxes, we can determine which one the 5 percent sales tax on food fits. Since the tax is applied equally to all consumers (regardless of their income), we can rule out a progressive tax. However, sales taxes generally affect lower-income individuals more than higher-income individuals because lower-income individuals spend a higher proportion of their income on consumption. This indicates that the 5 percent sales tax on food is a regressive tax. So, the correct answer is: d. Regressive Tax.