discriminatory tax
noun [ C ]
ECONOMICS, TAX ukusa tax on particular companies or products, for example, products from foreign countries, that is intended to make it easier for other companies to compete:
Discussions are taking place concerning export bans and discriminatory taxes with the aim of protecting national industries.
a tax that is considered unfair by some people, because it does not affect everyone equally:
The proposal would ensure that internet commerce remains free of discriminatory taxes.