21. what does it mean to "empathize" with a guest?

When a guest is complaining, emotions will be involved. The empathetic staff member will listen to the guest carefully, not simply offering sympathy

This describes a "progressive tax" in that the tax rate changes for people who have different incomes. This was a staple measure of the Progressive Era, in which the Progressives sought to put the political and economic emphasis back on the "common man".