degressive tax

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degressive tax

A progressive tax system is often contrasted with a degressive tax.

Definition
  1. Noun:
    • A tax in which the rate decreases as the amount subject to taxation increases: A "degressive tax" is a type of tax structure where the tax rate applied to income or wealth declines as the taxable amount rises. It is the opposite of a progressive tax.
Usage
  • The term "degressive tax" is used in economics, public finance, and policy discussions to describe a specific, less common tax structure. It is typically used in formal or academic contexts when comparing different tax systems (progressive, proportional, and degressive).
Examples
  • Noun:
    • Some argue that a flat tax can become a degressive tax for very high earners if it includes a large standard deduction.
    • The proposed levy was criticized as a degressive tax because it placed a proportionally higher burden on low-income households.
Advanced Usage
  • "Degressivity": The quality or state of being degressive, often used to describe the characteristic of a tax system.
    • The report highlighted the degressivity of the national sales tax structure.
Variants and Related Words
  • Degressive (adj): Decreasing in rate as the base amount increases.
    • The degressive nature of the fee schedule was controversial.
  • Progressive tax (n): A tax where the rate increases as the taxable amount increases. (Antonym concept)
  • Regressive tax (n): A tax that takes a larger percentage of income from low-income earners than from high-income earners. (Often used in a similar critical context, though technically distinct; a degressive tax is a specific type of regressive structure.)
Synonyms
  • Regressive levy: A tax that imposes a heavier relative burden on those with lower ability to pay. (Note: "regressive" is a broader, more commonly used critical term in public discourse.)
  • Inversely progressive tax: A less common synonym emphasizing the opposite structure of a progressive tax.
Related Phrases
  • Tax incidence: The analysis of who ultimately bears the economic burden of a tax, often discussed in relation to degressive structures.
    • The tax incidence of a degressive tax typically falls more heavily on lower-income groups.
degressive tax

A progressive tax system is often contrasted with a degressive tax.

Noun
  1. any tax in which the rate decreases as the amount subject to taxation increases