Is progressive taxation fair? According to Weller and Rao (12), progressive taxation refers to a type of tax system designed to put the greatest tax burden on the richest people. This means that those who make the most money would pay the highest tax. Weller and Rao added that the chief reason for the establishment of progressive taxes is to attain fairness in taxation (17). In a progressive taxation system, those who make more money should pay more taxes, whilst those with lower income should pay little in taxes.