flat tax

A tax whose rate remains fixed regardless of the amount of the tax base.

• Most sales taxes are flat taxes.

— Also termed proportional tax. Cf. progressive tax; regressive tax. [Cases: Taxation 1281. C.J.S. Taxation §§ 2035–2036.]

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词条贡献者

译者Clara，毕业于国内知名法学院，擅长翻译各种与衍生工具相关的法律文件。