Lesson Plan

• Describe the principle of progressive taxation and how it differs from proportional and regressive tax systems.
• Calculate tax payable using a progressive tax schedule.
• Analyse the advantages and disadvantages of progressive taxation for poverty reduction.
• Evaluate key policy considerations when designing progressive tax brackets.

• Projector and screen
• PowerPoint slides outlining concepts and examples
• Printed worksheets with tax‑bracket tables
• Calculators (one per student or pair)
• Handout summarising progressive, proportional and regressive taxes
• Whiteboard and markers

Begin by asking students how they would feel if the richest members of society paid a larger share of taxes – a quick hook to spark interest. Connect this to their prior knowledge of fiscal policy and tax revenue from the previous lesson. Explain that today’s success criteria are to describe, calculate and evaluate progressive taxation as a tool for reducing poverty.

1. Do‑now (5'): Students write a brief response to “Why might a progressive tax be considered fair?” and submit on sticky notes.
2. Mini‑lecture (10'): Define progressive taxation, compare with proportional and regressive systems, and show the Lorenz‑curve diagram.
3. Guided calculation (15'): Walk through the $85,000 example step‑by‑step, students replicate using calculators.
4. Group activity (15'): In pairs, design a set of tax brackets for a fictional country, justify thresholds and rates.
5. Class discussion (10'): Groups present their brackets; teacher facilitates analysis of advantages, disadvantages and policy considerations.
6. Exit ticket (5'): Each student writes one sentence answering “How does progressive taxation help alleviate poverty?” and hands it in.

Recap the core idea that progressive taxation raises more revenue from higher earners and can be used to fund programmes that reduce poverty, while noting potential drawbacks. Collect the exit tickets to gauge understanding and clarify any lingering questions. For homework, ask students to research a real‑world progressive tax system (e.g., the UK or USA) and write a short paragraph evaluating its effectiveness in reducing inequality.