If you're only considering direct first order benefits then nearly all taxes are quite progressive. Even a flat 10% income tax would be progressive using that m

If you're only considering direct first order benefits then nearly all taxes are quite progressive. Even a flat 10% income tax would be progressive using that model because people's direct consumption of government services doesn't scale linearly with income. The only way to have a non-progressive tax was to charge everyone a flat rate. "Why should I have have to pay a penny more in taxes than that teacher over there. It's not like I'm consuming more units of military protection than they are." Hopefully you can see the problem with that.