<Tr> <Td> Religious (show) <Ul> <Li> Church tax </Li> <Li> Eight per thousand </Li> <Li> Teind </Li> <Li> Tithe </Li> <Li> Fiscus Judaicus </Li> <Li> Leibzoll </Li> <Li> Temple tax </Li> <Li> Tolerance tax </Li> <Li> Jizya </Li> <Li> Kharaj </Li> <Li> Khums </Li> <Li> Nisab </Li> <Li> Zakat </Li> </Ul> </Td> </Tr> <Ul> <Li> Church tax </Li> <Li> Eight per thousand </Li> <Li> Teind </Li> <Li> Tithe </Li> <Li> Fiscus Judaicus </Li> <Li> Leibzoll </Li> <Li> Temple tax </Li> <Li> Tolerance tax </Li> <Li> Jizya </Li> <Li> Kharaj </Li> <Li> Khums </Li> <Li> Nisab </Li> <Li> Zakat </Li> </Ul> <Li> Eight per thousand </Li> <Tr> <Td> By country (show) <Ul> <Li> List of countries by tax rates </Li> <Li> Tax revenues as% GDP </Li> </Ul> <Ul> <Li> Albania </Li> <Li> Algeria </Li> <Li> Argentina </Li> <Li> Australia </Li> <Li> Azerbaijan </Li> <Li> Bangladesh </Li> <Li> Bhutan </Li> <Li> Bulgaria </Li> <Li> BVI </Li> <Li> Canada </Li> <Li> China </Li> <Li> Colombia </Li> <Li> Denmark </Li> <Li> France </Li> <Li> Germany </Li> <Li> Greece </Li> <Li> Iceland </Li> <Li> India </Li> <Li> Indonesia </Li> <Li> Iran </Li> <Li> Ireland </Li> <Li> Israel </Li> <Li> Italy </Li> <Li> Japan </Li> <Li> Kazakhstan </Li> <Li> Lithuania </Li> <Li> Malta </Li> <Li> Namibia </Li> <Li> Netherlands </Li> <Li> New Zealand </Li> <Li> Norway </Li> <Li> Pakistan </Li> <Li> Palestine </Li> <Li> Peru </Li> <Li> Philippines </Li> <Li> Poland </Li> <Li> Russia </Li> <Li> Singapore </Li> <Li> South Africa </Li> <Li> Sweden </Li> <Li> Switzerland </Li> <Li> Taiwan </Li> <Li> Tanzania </Li> <Li> United Kingdom </Li> <Li> United States </Li> <Li> Uruguay </Li> </Ul> </Td> </Tr>

Using income as the tax base which of the following is a regressive tax