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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法律翻译Frank,毕业于英国一流的高级翻译学院,专注翻译各类与娱乐、体育及媒体有关的法律文件。
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