The federal government imposes a tax on sales of cigarettes. The following data are from a Gallup poll:
Percentage Who Smoke, by Annual Household Income
Income Percentage Who Smoke
Less than $12,000.................................34%
$12,000-$35,999.....................................28
$36,000-$59,999.....................................22
$60,000-$89,999.....................................16
$90,000+...............................................13
Based on these data, would the federal cigarette tax be considered progressive or regressive? Be sure to define progressive tax and regressive tax in your answer.