Which sentence best describes a regressive tax? Regressive taxes place a higher burden on people who earn less compared to wealthier tax payers. Regressive taxes place a higher burden on wealthy tax payers compared to people who earn less. Regressive taxes result in poor tax payers paying no taxes. Regressive taxes prevent tax rates from rising over time.

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The correct option is this: REGRESSIVE TAXES PLACE A HIGHER BURDEN ON PEOPLE WHO EARN LESS COMPARED TO WEALTHIER TAX PAYERS.
There are different types of tax and regressive tax is one of them. Regressive tax refers to the type of tax in which the tax rate decreases as the taxable amount increases, that is, the higher the income, the lesser the tax and the lower the income, the higher the tax amount that will be paid. 
it is Regressive taxes place a higher burden on people who earn less compared to wealthier tax payers.
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