regressive

This term describes a movement backward, whether in a biological, psychological, or systemic sense. In psychology, it refers to a defense mechanism where an individual reverts to an earlier stage of development, often as a response to stress or trauma, evoking a sense of vulnerability or loss of maturity. In economics, the word carries a specific technical weight regarding taxation. It describes a system that places a heavier relative burden on those with lower incomes, contrasting sharply with progressive systems. This usage is strictly formal and analytical, focusing on the inverse relationship between income level and tax rate.