| 单词 | regressive tax |
| 释义 | regressive tax A tax where the ratio of tax paid to income falls as income rises. The most regressive tax is a poll tax, levied at a fixed rate per person regardless of income. A tax system can be made regressive by having a maximum direct tax charge irrespective of income, for example the UK employee's contribution to National Insurance; or by having indirect taxes levied at relatively high rates on goods heavily consumed by the poor, for example the former salt tax in India. |
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