progressive tax

A tax structured so that the effective tax rate increases more than proportionately as the tax base increases, or so that an exemption remains flat or diminishes.

• With this type of tax, the percentage of income paid in taxes increases as the taxpayer’s income increases. Most income taxes are progressive, so that higher incomes are taxed at a higher rate. But a tax can be progressive without using graduated rates.

— Also termed graduated tax. Cf. regressive tax; flat tax. [Cases: Internal Revenue 3545–3552; Taxation 1061–1065. C.J.S. Internal Revenue §§ 331–333, 335, 358–361, 797; Taxation § 1698.]

---

词条贡献者

译员Jerry，知名法学院知识产权法，专注翻译各种与版权与商标诉讼有关的法律文件。