lũy giảm

Thân thiện

Thuế thu nhập cá nhân có thể được thiết kế theo kiểu lũy giảm.

Definition

1. Adjective:
   • Degressive: Describing a rate or amount that decreases progressively as the base value increases. Often used in economic and fiscal contexts to describe a tax system where the tax rate decreases as the taxable amount rises, which is the opposite of a progressive system.

Usage Examples

• Adjective:
  • Thuế lũy giảm có thể không công bằng như thuế lũy tiến. (A degressive tax may not be as equitable as a progressive tax.)
  • Hệ thống phí này có tính chất lũy giảm. (This fee system is degressive in nature.)

Advanced Usage

• Economic Context: The term is primarily used in technical discussions about taxation, tariffs, or pricing models where the effective burden or rate diminishes with scale.
  • Chính sách mới áp dụng nguyên tắc lũy giảm cho các khoản đóng góp. (The new policy applies a degressive principle to the contributions.)

Variants and Related Words

• Lũy tiến (adj): Progressive (increasing rate).

  • Thuế thu nhập thường là thuế lũy tiến. (Income tax is usually progressive tax.)

• Lũy thoái (adj): Regressive (decreasing rate, often used synonymously with "lũy giảm" but can imply a stronger negative connotation of unfairness).

Synonyms

• Decreasing rate: A general description of the characteristic.
• Regressive: Often used as a close synonym, though "regressive" can carry a stronger implication of being disproportionately burdensome on lower amounts or incomes.

Related Concepts

• Degressive Taxation: A tax system where the average tax rate decreases as the taxable amount increases. This is less common than progressive taxation.
  • Thuế lũy giảm ít khi được khuyến nghị vì lý do công bằng xã hội. (Degressive taxation is seldom recommended for reasons of social equity.)

Học thuật

1. Degressive
   • Thuế lũy giảm
     Degressive taxation