Who would pay the least as a percentage of income under a regressive tax?

factory owner earning $90,000 per year
artist earning $20,000 per year
economist earning $60,000 per year
grill master earning $10,000 per year

Factory owner earning $90,000 per year

Explanation:

A regressive tax is a tax rate that decreases as the amount that is going to be taxed increases. This means that people with lower income will have a higher tax rate than people with a higher income. According to this, the factory owner would pay the least as a percentage of income under a regressive tax.

i believe the answer would have to be a dependable person