Question

under a progressive tax system, the marginal tax rate could be equal to the average tax rate only when a taxpayer

has a very high income

is self - employed

has a very low income

invests in a retirement plan

Explanation:

In a progressive tax system, tax rates rise as income increases. The marginal tax rate (tax on the next dollar of income) equals the average tax rate (total tax divided by total income) only when the taxpayer is in the lowest tax bracket, where the marginal rate matches the rate applied to all their income. Very low income falls into this lowest bracket.

Answer:

has a very low income