Sales tax with exclusions.
Flat tax on income over a threshhold. So people under the threshhold don't pay any flat tax.
And with the exclusions...People who make less spend more on basic necessities such as food and clothing. More of their income would be exempt from this tax. People with more disposable income spend more on things OTHER than basic necessities...meaning MORE of their income is subject to the sales tax. Certainly sounds progressive.
In addition...anyone over the threshhold will be subject to even more tax. Even more progressive.