1. progressive taxation; graduated taxation
Wikipedia definition
2. Progressive taxA progressive tax is a tax by which the tax rate increases as the taxable base amount increases. "Progressive" describes a distribution effect on income or expenditure, referring to the way the rate progresses from low to high, where the average tax rate is less than the marginal tax rate. It can be applied to individual taxes or to a tax system as a whole; a year, multi-year, or lifetime.
Read “Progressive tax” on English Wikipedia
Read “累進課税” on Japanese Wikipedia
Read “Progressive tax” on DBpedia


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