Shifts the tax burden to those most able to pay.2. It protects the taxpayer in difficult times, when income is reduced and the tax rate is also moved to a lower bracket.3. Those who earn less are required to contribute the minimum amount for services to be rendered, keeping the income gap closer than it would otherwise be.4. If everyone paid the same percentage of their income, the poor would end up paying a greater total amount of their income than the rich. The progressive tax system demands more when people earn more, so that the entire nation benefits and not just a select few. When a person's income decreases, their tax liabilities also decrease. . AGAINST1. Inflation can push taxpayers into a higher tax bracket, without any real increase in income after adjusting for inflation2. Individuals with high earning potential may leave the country to avoid high taxes3. It can discourage investment and business expansion, as additional profits are taxed at higher rates4. It imposes a discriminatory penalty on those who are able to make the most of their creativity, skill and talent. 5. Encourage rich people not to be transparent about their income. The wealthy are able to adopt alternative income methods that workers cannot adopt to limit their taxation