单词 | redistributive tax |
释义 | redistributive tax A tax designed to alter the distribution of incomes or property ownership, usually in the direction of greater equality. Any progressive tax is bound to have some effects of this type: the term is usually reserved for income taxes with high marginal rates on large incomes, and taxes on inheritance. The effect of deliberately redistributive taxes is largely to increase tax avoidance and tax evasion, and to enrich tax lawyers and accountants. |
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