A tax system that is progressive applies higher tax rates to higher levels of income. For the U.S. the individual income tax has rates that range from 10 percent to 37 percent. This design leads to higher-income individuals paying a larger share of income taxes than lower-income individuals. The three types of taxes are categorized based on how they affect people of different incomes. Progressive taxes are like a down escalator, because the percentage of income you pay toward a tax decreases as your income decreases.
The answer is a, he miscalculated, since the Americas hadn't been discovered by europeans (the native americans were there first) they did not account for america in their calculations
