How are progressive taxes and regressive taxes similar?

Both are calculated based on the taxpayer's income.

Explanation:

Progressive taxes are those in which the rate increases to the extent that the values on which it affects are higher, maintaining a positive relation with the level of income. As the income increases, the taxpayer pays more tax.  On the other hand, regressive taxes are those in which the rate decreases to the extent that the values on which it affects are higher, that is, they have an inverse relation to the income level of the taxpayer. ... As income increases, the taxpayer pays more tax.

a. factors that are used to make goods and services

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