Government. Proponents of progressive tax believe that it is “an automatic increase in tax revenues generated by a broader tax base” (Piana). On the contrary, historical evidence showed that "the average federal tax rate for the top 1 percent of earners decreased by 1.1 percentage points in 1997 and by an additional 1.5 percentage points in 1998. Despite This reduction, personal income tax revenues increased by 9.8%. percent in 1997 and 10.6 percent in 1998” (Russell). Although increasing tax rates would increase revenue, lowering the rate would increase revenue much more. This is not only because the richest in the country earn more, but also because the average family would be pushed to earn more, which in turn would lead to economic consequences.