The answer is a. High-income. The higher the income you receive, the more percentage or the higher tax is charged to you and is deducted to your salary. Thus the the high-income individuals bear a greater burden with this kind of tax.
The full question is "With a [direct/progressive/proportional/regressive] tax, the tax rate decreases as income increases. [Lower-income/Higher-income] individuals bear a greater burden with this type of tax.
