graduated taxglossary / graduated tax A tax employing a rate schedule with higher marginal rates for larger taxable bases (income, property, transfer, etc.) — Also termed progressive tax. 词条贡献者 双语律师Lorna,国际知名商学院金融专业,擅长翻译涉及金融创新和金融科技领域的法律文件。
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。