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.
¡ª Also termed graduated tax. Cf. regressive tax; flat tax. [Cases: Internal Revenue 3545¨C3552; Taxation 1061¨C1065. C.J.S. Internal Revenue ¡ì¡ì 331¨C333, 335, 358¨C361, 797; Taxation ¡ì 1698.]
How many ways are there to translate progressive tax in Chinese?