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.]
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.]