equal and uniform taxation

glossary / equal and uniform taxation

A tax system in which no person or class of persons in the taxing district — whether it be a state, city, or county — is taxed at a different rate from others in the same district on the same value or thing. [Cases: Taxation 39. C.J.S. Taxation § 26.]

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equal and uniform taxation

equal and uniform taxation 〈美〉公平统一税收在同一征税区域，无论其为州、市或县，对于同样的价值或物，所有的人都依照同样的税率缴税。

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