Category
page 1Tax incidence
progressive tax
tax where the tax rate increases as the taxable base amount increases
tax rate
ratio (usually expressed as a percentage) at which a business or person is taxed
regressive tax
tax imposed in such a manner that the tax rate decreases as the amount subject to taxation increases
tax incidence
analysis of the effect of a particular tax on the distribution of economic welfare
proportional tax
concept in taxation
tax bracket
division at which a tax rate changes, or the span between two such points
equity
economic concept of fairness