Those who oppose a progressive tax hierarchy are likely to be those who pay more taxes when such a policy is in place. A progressive tax policy requires individuals with higher incomes and wealth to pay taxes at a rate that is higher than those with lower incomes. It is fair to say that those who are wealthier and with higher incomes oppose such a policy, but this is not always the case.

There are many arguments against such a policy. One is that it divides people into categories that make them unequal. It is also looked at as an unequal way to represent a nation's citizens. Very few people are extremely wealthy, and the majority of people who have the power to put representatives in government are in the middle class or lower economic positions. The wealthy pay much in terms of money that goes towards running the government, but they have very little say because there are so few of them putting representatives into Congress, or the body of government that sets policy in their respective country.

A progressive tax hierarchy sounds as if it may save the poorer money at first since they are not paying nearly as much in taxes; however, opponents argue the opposite is often true and progressive taxes lead to individuals saving less money. Like any policy in government that influences fiscal policy, taxes are complicated and never black and white. Wealthier individuals find ways to avoid paying more than the government intended, which can lead to less money going toward projects to improve the country.