| 单词 | specific tax |
| 释义 | specific tax A tax levied at a fixed rate per physical unit of the good taxed, regardless of its price. This is in contrast to an ad valorem tax, where the tax is proportional to the price of the good. Specific taxes have administrative advantages where measuring quantities is simple, for example in licensing cars or television sets, while the measurement of second-hand values would be very cumbersome. The disadvantage of specific taxes is that they are regressive, falling proportionally lightly on richer consumers who can afford better quality and more expensive goods, and proportionally heavily on poorer consumers who can only afford lower quality and cheaper varieties. The real yield of specific taxes is also rapidly eroded by inflation. |
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