progressive taxglossary / progressive tax, 累进税 progressive tax累进税 一种税率随纳税人应税所得的增加而提高的分级税,与累退税〔regressive tax〕相对。 词条贡献者 译者黎川,毕业于世界顶级翻译学院,擅长翻译各种与专利与技术诉讼相关的法律文件。
graduated tax graduated tax, 累进税 graduated tax (1)累进税 税率随纳税人收入的提高而提高。 (2)分级遗产税 根据继承人和被继承人关系的亲疏确定税率的遗产税。
progressive tax progressive tax A tax structured so that the effective tax rate increases more than proportionately as the tax base increases, or so…