A progressive tax system is distinguished from a regressive one by its approach to taxation based on income levels. In a progressive tax system, individuals with higher incomes pay a larger percentage of their earnings in taxes, ensuring that those who can afford to contribute more do so. This structure aims to reduce income inequality and provide resources for social programs. In contrast, a regressive tax system imposes a higher burden on lower-income individuals, as taxes like sales tax consume a greater portion of their income. The distinction between these tax systems reflects broader political and economic philosophies regarding wealth distribution.