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.]

---

词条贡献者

法律翻译Jack，毕业于一所旨在培养高级翻译专业人才的翻译院校，专注翻译各类与重大诉讼案件有关的法律文件。