What aspect of taxes do regressive taxes focus on?

Regressive taxes are designed to take a larger percentage of income from low-income earners than from high-income earners. This means that as an individual's income increases, the proportion of that income paid in taxes decreases. The key characteristic of a regressive tax system is that it applies uniform rates, regardless of income level. Consequently, everyone pays the same tax rate, impacting lower-income individuals more heavily relative to their overall earnings.

This type of taxation often includes taxes like sales taxes or certain flat taxes that do not scale with income. In contrast, progressive taxes increase the tax rate as income rises, while proportional taxes apply a consistent rate across all income levels. Understanding the nature of regressive taxes highlights how they disproportionately burden lower-income citizens, making option B the correct choice.